2011 (10) TMI 455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri K.K. Jaiswal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the conditions of pre-deposit of service tax of Rs. 3,04,075/- confirmed against the applicants/appellants for the period 2006-07 on the finding that by renting factory premises as also plants and machineries to their clients, they have rendered t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e precedent decision of the Tribunal (Zee Telefilms Ltd. and BCCI) holding that where new entry stands carved out subsequently for the purpose of service tax, it has to be held that the same were not covered by any prior existing category of service. Otherwise also we take note of definition of business support service, and explanation attached thereto, which clarifies expression "infrastructural ....