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TMI Blog2018 (9) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... operator, manpower and supervision, either on single use basis or on monthly or specified period basis. Department took the view that such charges are collected attract levy of service tax under the category of 'Business Support Service'; that however appellants had not mentioned in the ST-3 Returns for the years 2007-08 and 2008-09 about such services provided and nor have they discharged service tax liability thereon. Accordingly, show cause notice dt. 15.04.2010 was issued to appellants inter alia, proposing demand of service tax liability of Rs. 23,83,626/- and Education Cess of Rs. 47,673/- and Higher Educational Cess of 15,487/- totalling to Rs. 24,46,786/- for the period 01.05.2006 to 15.05.2008 with interest thereon. The notice als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax net. One cannot claim prior to the introduction of new service, the same was taxable under different existing category. The Hon'ble HighCourt in the case of Indian National Shipowners' Association Vs. Union of India - 2009 (14) S.T.R. 289 (Bom.) held that when there is a new entry and inclusion of certain services in that entry presupposes that there was no earlier entry covering such services. Similar view was held in the following decisions:- 1. Commissioner of Central Excise, Mumbai Vs. Ebay India Pvt. Ltd. - 2014 (35) S.T.R. 590 (Tri. - Mumbai) 2. SAP India Pvt. Ltd. Vs. Commissioner of C.Ex., Bangalore - III - 2011 (21) S.T.R.303 (Tri.- Bang.) 3. On the other hand, Ld. A.R Shri B. Balamurugan supports the impugned order. He dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing. Explanation. - For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security" 4.2 The 'taxable service' is defined in Section 65 (105) (zzzq) as under : "[zzzq] to any person, by any other person, in relation to support services of business or commerce, in any manner." 4.3 We find that the main ground on which the tax demand has been confirmed and upheld by both the lower authorities is based on the wordings in the BSS, ‚any service provided in relation to business or commerce‛. It has also been argued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inoperative, the intention of the party who used it may frequently be ascertained by looking at adjoining words, or at expressions occurring in other parts of the same instrument, for quæ non valeant singular juncta juvant - words which are ineffective when taken singly operate when taken conjointly: one provision of a deed, or other instrument, must be construed by the bearing it will have upon another." 4.5 In the circumstances, by no stretch of imagination can renting of cranes be called an activity of the same genre as the other examples listed in the definition of ‚Business Support Service‛ in Section 65 (104c) of the Act. This being so, we are afraid that the attempt to rope in the impugned activity of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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