TMI Blog2019 (11) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- It is brought out from the facts that the respondent has been paying service tax on the licence fee charges collected by them under the category of supply of tangible goods services. These services became taxable with effect from 16.05.2008. The present show-cause notice has been issued proposing to demand service tax on the very same licence fee charges under the category of business support services which were introduced with effect from 01.05.2006. The department has been accepting the tax under supply of tangible goods services for a very long time. Further on analysing the definition of business support service in Section 65 (104c) of the Finance Act, it can be seen that the infrastructural support services are for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different views. Thus evidently being an interpretational issue the invocation of extended period cannot sustain - SCN fails on the ground of limitation. Appeal dismissed - decided against Revenue. - Service Tax Appeal No. 1385 of 2012 - Final Order No: 30966/ 2019 - Dated:- 21-10-2019 - Hon'ble Mrs. Sulekha beevi C.S., Member (Judicial) And Hon'ble Mr. P. Anjani Kumar Member (Technical) Mr L.V. Rao for the Appellant. Mr G. Prahlad, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI CS Brief facts are that the respondents namely M/s Indian Oil Corporation Ltd are engaged in the business of refining and sale of petroleum products. Deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealership agreement, the respondent is providing land, buildings, tanks, pumps and other facilities and are collecting charges in the name of service station license fee towards providing these facilities. Such facilities are nothing but infrastructure provided to the dealers to support their business and therefore the services is liable to tax under business support services with effect from 1.05.2006. The scope of business support services is very wide and it covers the services which is in relation to business and the inclusive part of the definition specifically covers infrastructure support service. In the present case, the arrangement of providing various types of infrastructure like land, buildings, underground tanks, dispensable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x in respect of the given service in the pre-existing category. 4. He also relied upon the following judgements to put forward the proposition that when an activity is held to be covered under a certain service tax entry introduced after a specific date, later it cannot be said that the very same activity would have been covered under any other entry in the period prior to the said date. i) Commissioner Vs Trumac Engineering Co. Pvt Ltd [2008(10)STR148 (Tri-Ahmd)] ii) BCCI Vs CST Mumbai [2007(7)STR 384(Tri-Mum)] iii) Glaxo Smithkline Pharmaceutical Ltd [2005(188)ELT 171 (Tri-Mum)] Since the service tax is paid by the appellant under supply of tangible goods services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus the department had sought to classify the license fee charges under different categories in various instances by taking inconsistent views. He submitted that the assessee has rightly paid the service tax under supply of tangible goods service After accepting the tax it is not open for the department to later claim classification under any other previously existing entry. He relied upon the decision in the case of Phoenix Mills Ltd Vs CST Mumbai [2017-TIOL-2085-CESTAT-Mum]. 4.4. Learned counsel referred to the definition of Business Support Service and strongly asserted that the service would not fall under business support services. He also argued on the ground of limitation. It is submitted by him that classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se services became taxable with effect from 16.05.2008. The present show-cause notice has been issued proposing to demand service tax on the very same licence fee charges under the category of business support services which were introduced with effect from 01.05.2006. The department has been accepting the tax under supply of tangible goods services for a very long time. 8. Further on analysing the definition of business support service in Section 65 (104c) of the Finance Act, it can be seen that the infrastructural support services are for running an office. In the present case the facilities are provided mainly for storage and supply of the products. Both the dealer and the respondent are acting independently within the ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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