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TMI Blog2013 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, description, etc. are sold under one roof. They grant concession to various concessionaires for the display, demonstration and sale of the products from the retail stores operated by SSL. The consideration for the concession is received as a percentage of the value of the goods sold subject to a minimum amount. The appellant did not discharge any service tax on a consideration of Rs. 27,86,81,505/- received during 1-5-06 to 31-5-07. The department was of the view that the said service rendered by M/s. SSL falls within the category of 'Business Support Services' (BSS in short) and accordingly, a show cause notice dated 22-10-2009 was issued to the appellant demanding service tax of Rs.3,44,45,034/- along with interest thereon and also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contemplated under BSS. 5) The entire demand is time barred as the appellant was under the bona fide belief that they were not liable to service for the period prior to 1-6-07 when renting of immovable property was brought under the tax net and the payment of service tax under the said category was not objected to by the department. 6) The penalty should have been waived under section 80 of the Finance Act, 1994. 4. The ld. Additional Commissioner (AR) appearing for the Revenue on the other hand strongly refutes the contentions raised by the ld. Consultant and submits as follows:- a) From the concessionaire agreement, it can be seen that the agreement provides for the right to display and sell th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If that be so, they can not contend that for the previous period, the activity is one of sale and not of service. 5.3 As per the concession agreement, the appellant has permitted and granted to the Concessionaire, a right to display and demonstrate the Products from the Stores operated by the appellant from the Display counters demarcated in the Stores and thereafter to sell the Products to the appellant. In consideration thereof, the concessionaire is obliged to pay a percentage of the sale on a monthly basis to the appellant, subject to a minimum guarantee amount. From the above agreement, it is seen that there is no renting of space per se to the concessionaire and there is no charging of any rental amount based on the area of space re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing". As per Explanation, "infrastructural support services" includes providing office space along with office utilities, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security. Thus the services provided by the appellant prima facie come under the category of BSS as the appellant seems to provide both infrastructural support services and accounting and processing of transactions. 5.5 As regards the time bar issue raised by the appellant, it is a question of both fact and law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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