TMI Blog2017 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... avor of appellant. - ST/MISC/53109-53113/2014, ST/2444-2446, 3323-3324/2012-ST[DB] - ST/A/55661-55665/2017-CU[DB] - Dated:- 2-8-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri Atul Gupta, Advocate for the appellant Present Shri Sanjay Jain, DR for the respondent ORDER Per: V. Padmanabhan These five appeals are against the orders in original no.104-106/2012 dated 31/05/2012 and 161-62/2012 dated 28/09/2012. 2. The dispute covers the period April 2006 to March 2012. Since these appeals cover the same dispute these are disposed of through this common order. The appellant is engaged in supplying food to train passengers. Apart from this activity, they are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant were receiving a specified amount per bed roll from IRCTC. The Department was of the view that the appellant are providing the support services of business or commerce taxable under Section 65(zzzq) read with Section 65(104c) of the Finance Act, 1994 and accordingly they would be liable to pay service tax on the amount being received by them from IRCTC. 3. On this basis, show cause notices were issued from time to time and the issue came to be decided in the above impugned orders in which the demand of service tax was confirmed under the support services of business or commerce . Interest under section 75 of the Finance Act 1994 as well as imposition of penalty under various sections of Finance Act were also ordered. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleaning of coaches will be covered within the definition of support services of business or commerce. It will be covered under operational or administrative assistance in any manner as well as infrastructure support services . Accordingly, he argued that the impugned orders may be sustained. 7. Heard both the sides and perused the appeal record. 8. The dispute is regarding levy of service tax on cleaning of coaches/toilets of trains as well as supply of bed rolls to passengers. In the impugned orders such services have been classified under section 65 (zzzq) read with section 65 (104)(c) of the Finance Act 1994. The relevant definition is reproduced below for ready reference: Support Services of Business or Commerce means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices as well as impugned orders classified the services under business support services, they have argued that the demand merits to be set aside. 10. On carefully considering the submissions made by both the sides and on perusal of the records, we are of the view that the supply of bed rolls as well as cleaning of coaches and toilets of trains are not covered within the meaning of support services of business or commerce. The services have been rendered by the appellant to the passengers on behalf of IRCTC/Indian railways. We are of the view that such services are more appropriately classifiable under business auxiliary services under the category of Customer care services provided on behalf of the client under section 65(11) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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