TMI Blog2017 (11) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... herein - the appellant is no way connected to the business establishment for running the business of the client and is only supplying the equipment on rental basis. Providing of equipment on rent, per se cannot be called infrastructure support service. The scope of BSS as defined cannot cover simple renting of equipments - demand set aside - appeal allowed - decided in favor of appellant. - ST/54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter was adjudicated vide order dated 1-2-2010, wherein service tax demand of ₹ 12,47,314/- was confirmed against the appellant along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. 2. On appeal the Commissioner (Appeals) vide the impugned order upheld the adjudged demand. Hence, the present appeal before this Tribunal. 3. The ld. Consultant appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay concerned with managing or providing any infrastructural facilities for running of the hotel, the activity of the appellant should not fall under the purview of BSS. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. Support service of business of commerce is defined in Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e infrastructural services and other transaction processes, the explanation appended to the definition clause has provided that infrastructural support service should include the office utilities and other facilities provided for smooth running of the office establishment. 7. We find that the appellant is no way connected to the business establishment for running the business of the client and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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