TMI Blog2018 (9) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... siness from that place. Activity of renting of land along with renting of plant and machinery fell under the category of “renting of immovable property” and “supply of tangible goods” and activity is not covered under the definition of “support services of business or commerce”. Admittedly in the present case, office/studio along with equipment stands hired by the customer at a fix annual rent. Once the premises have been handed over to the customer, it is the obligation of the customer to maintain the said premises and to get all the infrastructure like a telephone line or the electricity, etc., on their own - the appellant had not provided any “Business Support Services” but the activity amounted to falling under the category of “Suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and the appellant is liable to pay service tax on the same. Accordingly, proceedings were initiated against them by invoking extended period of limitation resulting in passing of the present impugned order. 3. It is seen that the appellant took a categorical stands before the Authorities below that the agreement entered into between them and M/s Zee Entertainment Enterprises Limited is for hiring of the studio/office alongwith the equipments. In terms of the said agreement it is the customer of the appellant who is liable to maintain the said premises and pay all the charges for consumption of electricity, apply for telephone connections and made all the payments related to them. All the ancillary facilities are required to be obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity is not covered under the definition of support services of business or commerce . To the same effect is another decision of the Tribunal in the cases of Commissioner of Cus. C. EX., Aurangabad vs. Narsinha SSK Ltd. reported at 2015 (38) S.T.R. 165 (Tri.- Mumbai), Phoenix Mills Ltd. vs. Commissioner of Service Tax, Mumbai-I reported 2016 (46) S.T.R. 120 (Tri.-Mumbai) and Royal Western India Turf Club Ltd. vs. Commr. Of S.T., Mumbai reported at 2015 (38) S.T.R. 811 (Tri.-Mumbai). 6. We find that admittedly in the present case, office/studio along with equipment stands hired by the customer at a fix annual rent. Once the premises have been handed over to the customer, it is the obligation of the customer to maintain the said prem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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