TMI Blog2019 (8) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... should be along with other facilities specified therein. It is not the case of the department such facilities have been provided to the book makers or the caterer. Demand of tax under sale of space or time for advertisement services - appellants have contended that consideration received cannot be connoted with sale of space or time for advertisement as that is not the service provided by the appellant at all - HELD THAT:- The amount is not taxable in the hands of the appellant under the alleged category of service. The impugned orders are set aside to the extent of confirmation of demand of service tax on business support services and sale of space for advertisement services and the appeal filed by the appellant is allowed with co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de OIO dated 30-4-2010 dropped the demand to the extent of ₹ 4,74,878/- on Business Auxiliary Services and confirmed the balance demand on Business Support Services, Sale of Time or Space for Advertisement Services and on irregular availment of Cenvat credit; along with interest and penalty on the confirmed amounts under Section 75 and Section 78 of the Finance Act, 1994. He also appropriated the amount of service tax of ₹ 26,391/- along with interest of ₹ 3,150/- as paid by the appellant for Business Support Services and ₹ 10,383/- towards payment of Service tax on account of Cenvat credit along with interest of ₹ 310/-. The appellant however in order to save itself from any future costs on account of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of space or time for advertisement services. Further, the Ld. CA submitted that as regards the demand under Business support services, the same has been confirmed on the ground that the appellant is providing infrastructural support to the owner of the Beauty Parlour being run in the club premises against payment of ₹ 22,000/- per month whereas the appellant had only provided space on rent to the service provider for beauty parlour and that there is no business support service provided by the appellant in this regard. He further stated that the amounts already paid by the appellant including interest and penalty on the above two demands and on Cenvat credit is refundable to the appellant. He further relied on the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other service in relation to such renting, for use in the course of or for furtherance of business or commerce . Business support service is defined in clause (104c) of Section 65 as follows :- 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 fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational or administrative assistance in any manner, formulation of customer service and pricing policies, infrastructural support services and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Turf Club. 6. In the light of the above discussion, we do not find any merit in the impugned orders confirming Service Tax demand. Accordingly we set aside the same and allow the appeals, with consequential relief, if any. Further as regards the demand of tax under sale of space or time for advertisement services, we find that what is taxable under the said head of service is taxable service to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. Explanation 1. - For the purposes of this sub-clause, sale of space or time for advertis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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