TMI Blog2018 (2) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... emises for Indian railway holding railway coaches and contracts constituents of capital assets and machinery of Indian railway, the original authority held cleaning of such railway coaches will be considered as cleaning of commercial premises - the interpretation of the original authority is far fetched and not sustainable in view of the plain meaning of the statutory definition for tax entry. Supply of Bed Rolls to Passengers of Railways - Held that: - In M/s Foodworld Railways and Institutional Caterers [2014 (12) TMI 662 - CESTAT NEW DELHI], the Tribunal held that such services cannot be considered as BSS. It is more appropriately classifiable under Business Auxiliary Service as it is essentially a customer care service provided on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55322/2013 2) This appeal is against order dated 16.10.2012 of Commissioner of Central Excise, Raipur. The appellants are engaged in providing various taxable services, mainly in pursuance of contractual arrangements with Indian Railways and Catering Tourism Corporation Limited (IRCTC). After conducting audit of the accounts of the appellant, the Revenue entertained a view that they are not discharging Service Tax on certain activities undertaken/considerations received. Accordingly, proceedings were initiated against them to demand Service Tax which was not paid for the period April, 2005 to March, 2011, by way of issue of two SCNs. Both the notices were adjudicated resulting in the present impugned order. The original authority conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises thereof. The original authority gave a reason that railway coaches are either standing on platform or running on the track and the same are to be considered as object on the premises for Indian railway holding railway coaches and contracts constituents of capital assets and machinery of Indian railway, the original authority held cleaning of such railway coaches will be considered as cleaning of commercial premises. The coaches are rolling stock of railways. They are for transport mode and cannot fall under the commercial object of industrial building, factory, plant or machinery, etc. The interpretation of the original authority is far fetched and not sustainable in view of the plain meaning of the statutory definition for tax entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid service tax on the amount so received. In other words, the tax is paid on received amount not on billed amount which included element of VAT. We are in agreement with the claim of the appellant. The jurisdictional authority can verify the documents to satisfy the correctness of quantification of tax liability as claimed by the appellant iv) Supply of newspaper to passengers in Rajdhani train (Rs.2,37,841/-) The appellants supplied newspapers to the passengers in selected trains. It is part of their overall contracts involving supply of food, refreshment, etc. The original authority held that supply of newspapers is in relation to outdoor catering, as such, the same is liable to be taxed as part of outdoor catering service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity cannot be sustained on this dispute. 4. The appellants contested the demands of limitation as well as for imposition of penalties. The original authority justified the demand for extended period on the ground that the appellants contravened the provisions of Finance Act and Rules with an intention to evade payment of duty. We note that the tax liability with reference to service rendered to railway/railway passengers has been a subject of substantial litigation. In fact, the Railways resisted the service tax applicability by repeated representations to the Ministry of Finance. Hon ble Delhi High Court, while examining of dispute between IRCTC and Government of NCT Delhi-2010 (20) STR 437 Delhi , held that for supply of goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability. They only requested for waiver of penalty invoking provisions of Section 80. The original authority declined to waive penalty on the ground that the appellants have not paid the Service Tax within the time mention under Section 80(2). We note that though the said sub-section was basically with reference to renting of immovable property service, the main Section 80 is still available to the appellant considering that the tax liability under renting of immoveable service was subject matter of various disputes, amendments, including retrospective amendment. As such, the penalty imposed on this service is waived invoking provisions of Section 80. 8. A short payment of ₹ 1,99,255/- was confirmed under Business Auxiliary Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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