TMI Blog2017 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of infrastructure. The appellant has provided them not on sale basis but on hiring basis. It means that there is continuous link of the appellant with these equipment. When there is a continuing link and nexus of the appellant with the said equipment and facilities it cannot be called that this is not an “infrastructural support”. And once it is an infrastructural support, the fact of providing the said equipment and facilities would be covered by the definition of “Support Services of Business or Commerce” as defined in section 65(104c) of FA, 1994 and, therefore, the collections made on account of providing these equipment and facilities to M/s Alcatel would be chargeable to service tax under section 65(105zzzq) as the “Business Suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under the category of Renting of Immovable Property Services . The appellant had given two premises known as Fortune Tower- I and Fortune Tower-II owned by them to M/s Alcatel Development India Private Limited for use as office, with two separate lease deeds. The appellant assessee leased the said premises along with high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings, chairs, carpeting, pantry and kitchen equipments, music and PA system, access control and security system, etc. 2.1 The appellant has two separate agreements, one for renting of immovable property another for hiring of equipment and facilities. The appellant makes a mention that they did not provide a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2010 under the category of Renting of Immovable Property Services . 4. The total period involved in the appeal is from 01.05.2006 to 31.03.2010. If the claim of payment of service tax of the appellant for the period from 01.06.2007 to 31.03.2010 (though under the category of Renting of Immoveable Property Services , not under Business Support Services ), is taken into consideration then the demand is due only for the balance period i.e. from 01.05.2006 to 31.05.2007. In other words, the effective demand of service tax against the appellant is for the period of 01.05.2006 to 31.05.2007 in case of collections made under Agreement- 2 for hiring out equipment and utilities, which are termed as Infrastructural Support Service and is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d facilities would be covered by the definition of Support Services of Business or Commerce as defined in section 65(104c) of Finance Act, 1994 and, therefore, the collections made on account of providing these equipment and facilities to M/s Alcatel would be chargeable to service tax under section 65(105zzzq) as the Business Support Service provided by the appellant to M/s Alcatel. 4.3 Learned CA for the appellant has cited the CESTAT Bombay decision in case CCE-Aurangabad Vs Narsinha SSK Ltd, 2015 (38) S.T.R. 165 (Tri.-Mumbai). However, in that case, factory was leased-out along with machine and machinery and this will not be applicable for present case, where by separate agreement the appellant is providing equipment and facilitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CESTAT decision in case of Nair Coal Services Ltd (supra) and Vertin Software Solutions Pvt Ltd, it appears that provisions of section 80 of the Finance Act, 1994 would be applicable in case of appellant assessee. Therefore, the penalties imposed on the appellant assessee under sections 77 and 78 are hereby dropped. 6. In the light of above observations, the impugned order is modified to above effect and the matter is remanded to original adjudicating authority to quantify the payment of service tax for the period of 1.5.2006 to 31.5.2007 along with interest against the appellant within four months of receipt of this Order after giving necessary opportunity of personal hearing to the appellant. 7. In the result, the appeal is partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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