TMI Blog2022 (10) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ng is to be intended. Considering the fact that the appellant is in arrears of tax right from 2003 and has not paid the amount till date, the official respondents are directed to recover the amount by ensuring that the appellant's business is not stalled, by giving time for repaying the amount together with interest and penalty - Petition closed. - C.M.A.Nos.1792, 1793, 1933 & 1934 of 2019 And CMP.Nos.8701, 8704, 8706 & 8707of 2022 - - - Dated:- 30-9-2022 - Honourable Mr. Justice S.Vaidyanathan And Honourable Mr. Justice C.Saravanan For the Appellants in all the W.As. : Mr.AR.L.Sundaresan, Senior Counsel for Mr.G.Natarajan For the Respondent in all the W.As. : Mrs.R.Hemalatha, Sr.Standing Counsel COMMON JUDGMENT By this common order, all the four appeals are disposed of. In these appeals, the appellant has challenged the impugned common order of the Customs, Excise Service Tax Appellate Tribunal, as it stood then in final Order No.41401-41404/2018 dated 12.02.2018 in ST/157/2007, ST/3 4/2012 and ST/41856/2014 respectively. 2. The relevant portion of the impugned order of the Appellate Tribunal is extracted below for proper understanding. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of any deficiency which would alone mean Customer Care Service . This argument also does not wash. On the other hand, in he present era, there are customer cares which would be required even for services rendered and to say that customer care will be required only in sale of goods is definitely a misconception. 6.6 Another argument of the Ld.Advocate is that no customer care to passengers would be possible since railway transportation service is a public transport and there is absolutely no personal relationship with these passengers. Hence passengers are not customers of railways and only when repeated dealings are existing, one can be called customer . We find that the Ld.Advocate is once again laboring under a misbelief. We find that the Vision Statement of the Indian Railways as found on their website reads as follows:- Vision Statement Indian Railways shall provide safe, efficient, affordable, customer-focused and environmentally sustainable integrated transportation solutions. It shall be a modern vehicle of inclusive growth, connecting regions, communities, ports and centres of industry, commerce, tourism and pilgrimage across the country (emphas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout predeposit and within 60 days ST/41856/14 4/10 to 3/11 566/11 - 22.10.11 01/14-15 dt 16.6.14 92,23,567 1. PD waiver granted vie Misc.Order No.41283 to 41285/2015 dated 15.10.15 2. All the appeals directed to be linked for common disposal ST/3 4/2012 10.06 to 8/07 9/2007 73/08 dt. 1.4.08 and 32/08 dt. 20.10.08 72/08 dt.20.09.08 and 08/09 dt.16.2.09 28,87,329 and 2,03,748 OIA Nos.50 51/2011 dated 25.4.2011 (common) Final Order No.40568 40569/14 dt. 27.6.2014 CESTAT CMA 164 165/15 HC Order dt. 27.2.15 with directions to decide on merits 4. The case of the appellant before this Court was that, by virtue of the Finance Act, 2013, a specific exemption has been granted in the form of Section 99 of the said Act which exempts service provided by the Railways both in terms of Section 66 as stood prior to 1st July 2012 and in terms of tax payable under section 66B w.e.f. 01.07.2012 till 30.06.2017. The learned senior counsel for the appellant has placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is only washing of clothes and hiring the same to railways? 6. The appeals are opposed by the learned counsel for the respondent stating that section 99 of the Finance Act, 2013 is not relevant. It is submitted that reliance placed under section 99 of Finance Act, 2013 is misplaced inasmuch as it applies only to service provided by the railways and not service provided to railways. Therefore, it is submitted that these appeals are liable to be dismissed. 7. In support of the impugned order of the tribunal, the learned counsel for the respondent has placed reliance on the following decisions. i) C.S.T. Service Tax, Ahmeddabad vs. Hakamichand D Sons, Final Order: A/10413-10414/2022 dated 06.05.2022 ii) Essar Steel India Limited and Anr. Vs. State of Gujarat (2017 (8) SCC 357. iii) Commissioner of Customs (Import), Mumbai Vs Dilip Kumar Company) iv) State of Gujarat Vs Arcelor Mittal Nippon Steel India Limited (2022(6) SCC 459). Therefore, she prays that the appeals have to be dismissed as no substantial questions of law arise for consideration. 8. We have examined the records and perused the provisions of the Finance Act, 1994 as it stood pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or actionable claim; (b) a provision of service by an employee to the employer in the course of or in relation to his employment; (c) fees taken in any court or tribunal established under any law for the time being in force. 12. The reliance placed on Section 99 of the Finance Act, 2013 by the appellant in this appeal, at this stage, is of no relevance as it applies only to taxable service provided by the Indian Railways. The service provided by the appellant to the Railways cannot be construed as the service provided by the Railways. What is provided by the appellant is the service of supply of bed rolls alone for the passengers travelling in AC compartments. Therefore, the appellant cannot claim any exemption in terms of the aforesaid provisions of the Finance Act, 2013. That apart, while claiming exemption, the Hon'ble Supreme Court in Union of India v. Wood Papers Ltd. 1991 taxmann.com 77(SC) has held as under: ....Literally exemption is freedom from liability, tax or duty. Fiscally, it may assume varying shapes, specially, in a growing economy. For instance tax holiday to new units, concessional rate of tax to goods or persons for limited period or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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