2013 (9) TMI 208

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....eliberate. Considering such aspect, delay is condoned and Appeal No. ST/1808/2011 is admitted for hearing. ST/STAY/3213, 1531/2012 & 3775-3776/2011 2.1 Today 3 (three) stay applications registered as No. 3213/2011 (in Appeal No. 1517/2011) stay Application No. 3775/2011 (in Appeal No. 1807/2011) and, stay Application No. 3776/2011 (in Appeal No. 1808/2011) were listed for hearing. 2.2 When above stay applications were taken up for hearing, the Order-in-Appeal which gave rise to Appeal No. ST/1808/2011 transpired that a connected appeal in the case of M/s. Nimbua Greenfield Punjab Ltd. appeared to have arisen. Accordingly enquiry was made with the Registry to ascertain the position. It was ascertained that such appeal has ....

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....hich were relied upon by both sides in the course of hearing. 3.3 The developers M/s. Nimbua Greenfield Punjab Ltd. was intermediary between PPCB and the "operator" and, the "operator" viz. Ramky Enviro Engineers Ltd. was intermediary between the developer and "generator". To fulfill the mission of hazardous waste management, developer was leased out notified lands by the state of Punjab where the waste disposal facilities were set up and the "developer" assisted the "operator" in this regard. 3.4 Reading of the sample agreements relied upon by both sides exhibit common intention of "developer" and "operator" to provide the waste disposal facility service to "generators" on commercial terms and for commercial considerations.....

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....hisper of any taxable service provided by this appellant in the adjudication order and neither agreement relied upon by appellant nor adjudication order provide basis for levy of service tax on this appellant. 5. Learned Consultant Shri Ballu Radha Krishna appearing on behalf of Ramky Enviro Engineers Ltd. submitted that this appellant provided facility to dispose hazardous waste generated by the members of industry. There was no service provided except performance of an obligation in terms of sample invoices available at page 68 to 70 of the appeal folder in Appeal No. ST/1517/2011. There was no activity carried out to hold that the appellant had provided any taxable service under Section 65(105)(zzzq) read with Section 65(104c) of....

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....ties. The first part of definition in Section 65(104c) of the Act provides scope to tax the activity which renders support to business or commerce or in relation thereto while inclusive part of definition which is second limb of law declares certain category of services to be taxable. There is no iota of doubt that both the appellants carried out commercial activity for certain commercial considerations. There was no charity. Measure of levy was prescribed in agreements relied by parties through commercial terms and consideration flowing from contracts between parties were their receipts. Invoices on record were testimony thereof. Service provided by both the appellants was in relation to business to enable the business concerns (generators....