2013 (5) TMI 396

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.... been levied. The period to which the dispute relates is March 2006 to May 2007. The appeal is admitted on the following substantial question of law:- Whether in the facts and circumstances of the case the Hon'ble CESTAT was justified in holding that the Appellants failed to make out a prima facie case that the agreement is for providing business support services? The appeal is taken up for hearing and final disposal by consent. 2. The appellant entered into a conducting agreement on 25 August 2004 by which it allowed the use of its plant, machinery and equipment by a company called International Synthfabs Private Ltd. (ISPL) for a period of eleven months from September 2004 to July 2005. The issue is whether the agreement involved....

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....movable property by a religious body or to a religious body; or    (ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre.    Explanation.[1] For the purposes of this clause, "for use in the course or furtherance of business or commerce" includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings." 4. Clause 90(a) is not material to the period in question to which the dispute relates, which is 2006-2007. The Adjudicating Authority has confirmed the demand of duty in pursuance of a notice to show cause. The Commissioner of....

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.... or commerce" in section 65 (104c) would get its colour from the inclusive portion of the definition. On this basis we are of prima facie view that the expression "support service of business or commerce" would cover only the services of supporting nature for the main business- manufacture, trading and service like services relating to marketing, customer relationship, distribution and logistics, accounting and transaction processing, office infrastructure, etc. and would not include service of renting of machinery and quipment for production or manufacture which being services relating to manufacturing activity are of altogether different nature." 7. In our view, having regard to these facts, it must be held that the petitioner would be....