TMI Blog2019 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... a support service in relation to business /commerce - In the present case the appellant have provided the support service of providing driver, cleaner and maintenance of buses which are owned by the company M/s. Welspun. There is no doubt or dispute that M/s welspun is an exclusive commercial organization and carrying out their manufacturing and sales activity in the factory where the appellant have provided the services, therefore, the services provided by the appellant is undoubtedly in relation to business or commerce - it is not necessary that only those support service which are identical or similar to the services under the inclusion clause will fall under business support service. The services mentioned in the definition as inclusiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) for the Respondent ORDER This appeal has been directed against Order in Appeal dated 25.08.2011 where by the Learned Commissioner (appeals) upheld the demand of service tax on the services namely Rent a Cab Service and Business Support Service therefore, the present appeal is filed by the appellant. 02. Shri. S. Suriyanarayanan, Learned Counsel appearing on behalf of the appellant submits that as regard the demand under Rent a Cab Operator Service, the same is not sustainable. He submitted that as per the contract of the appellant that the service recipient M/s. Welspun were supplying cabs/taxis owned to them for transportation of its employees and were raising bills based upon mileage and type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the activity of the appellant is to run and maintain buses owned by M/s Welspun based on the operation and maintenance contract / agreement with M/s Welspun. The buses were used for transporting company employees similarly the appellant provided the drivers and cleaners for all the buses as per requirement of Welspun and also regularly maintained the company owned buses. The aforesaid activity has been classified under the Support Service of Business or Commerce also known as Business Support Service. He submits that the appellant have not charged the service tax from their service recipient M/s Welspun. He submits that it has been consistently held by the Hon ble Tribunal that such activities are not covered under the definition of Bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he infrastructure only related to administrative and office related service, therefore, even the activity does not fall under the infrastructure support service. He also take support of the judgment of South Gujarat Roofing Tiles Manufactures - 1997 1 SCR 878, as regard the limitation. He submits that the appellant have reflected all the transactions on its books of accounts and the investigation started after the audit of the record of Welspun by department, the appellant had bona fide belief about non payment of service tax on its activity of maintaining and operating the buses owned by Welspun therefore, the extended period of limitation could not have been invoked by the revenue. 05. Shri K. J. Kinariwala, Learned Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e failed in filing any return or providing information constraining department to issue summons for the information from the assessee by willingly suppressing information from the department? 07. In view of the above Hon ble Gujarat High Court Judgment the demand for extended period is not sustainable, as regard the demand under business support service. We reproduced the definition of business support service. (104c) support services of business or commerce means Services provided in relation to Business or Commerce and includes evaluation of prospective customers, telemarketing processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fall under the inclusive clause or does not remain similar to the sale services. We are of the view that it is not necessary that only those support service which are identical or similar to the services under the inclusion clause will fall under business support service. The services mentioned in the definition as inclusive are some of the services apart from all the services which are provided in relation to business or commerce. 09. Therefore, we have no doubt in our mind that the services provided by the appellant to M/s. Welspun who have used this service undisputedly in relation to their business or commerce and will fall under support services of business or commerce. Therefore, the demand under business support service w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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