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TMI Blog2019 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 of vehicles provided. He submits that it is admitted in the Show Cause Notice also that the appellant did not charge any service tax under the category of Rent a Cab Operator from M/s. Welspun. He further submits that they have provided the cars/taxis to M/s Welspun on kilometer basis. As per the requirement the car/taxi remained under the ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 Business Support Service. As per the definition of business support service in section 65 (105) (zzzq) of the Finance Act, 1994. The inclusion of various services does not cover the services provided by the appellant or even the activity of the appellant is not identical the services mentioned in the definition, therefore, the activity of the appellants does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that the issue as regard rent a cab operator service has been settled by the jurisdiction of the High Court in the case of Vijay Travels (Supra). Therefore, the demand was rightly made by the adjudicating authority. As regard limitations, he submitted that the case was unearthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "(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, customer relationship management services, accounting and processing transactions, (operational or administrative assistance in any manner), formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation:- for the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was rightly invoked by the revenue. As regard the limitation, since there was no ambiguity as regard taxability of appellant service under the head of Business Support Service, non-payment of service tax without informing to the department is clearly under suppression of fact on the part of the appellant, therefore, the demand for extended period is rightly invoked by the Adjudicating Authority and the First Appellate Authority. 10. As per our above discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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