2013 (10) TMI 1358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ical Member And Shri Anil Choudhary, Judicial Member For the Petitioner : Mr. Kuriyan Thomas, Advocate For the Respondent : Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per : B.S.V.MURTHY The question involved in this appeal is whether the appellant is providing services classifiable under Support Service for Business or Commerce. The appellant constructed a building on the la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....providing only one service under renting of immovable property service and in respect of this service, they are paying the service tax. The facilities provided by Technopark for which the appellant is collecting the charges and in turn paying it to Technopark are in the nature of sale of goods like water, electricity and at best, the same can be considered as activity pure agency since the same ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pure agent and therefore was not liable to pay tax had not been raised before the Commissioner and therefore at this stage it may not be appropriate for considering such submissions. In any case, he submits that there is no evidence produced that what has been collected is only actual cost and in the absence of such evidence the Revenue could not have got the same verified also. 4. After consi....