2013 (12) TMI 1437

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..... own industrial cranes which they make available to others for various purposes. One of such purposes is erection of wind mill towers. In respect of such activity, appellants were paying service tax under the category of Erection and Commissioning Service since July 2005.During the same time, they were also making similar cranes available to certain other parties for doing other types of activitie .....

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..... remuneration received by them on which service tax was not already paid. On adjudication, an amount of Rs.24,46,786/- is confirmed against the applicant along with interest and penalties. 2. The counsel for the applicant submits that making available cranes owned by them to another person would be appropriately covered by Supply of Tangible Goods services and it cannot be covered by Business Sup .....

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..... that in this case also appeal may be admitted without any pre-deposit and stay may be granted. He relies on the following orders: (i) Industrial Handling Vs. CCE-2011 (23) STR 559 (Tri-Kol) (ii) Industrial Services (Gases) Vs. CCE-2010 (19) STR 445 (Tri-Kol) 4. Opposing the prayer, Ld. AR submits that the definition of Business Support Service is broad enough to cover any service that is render .....

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