2017 (3) TMI 728

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....the appellant. 2. The brief facts are that the appellant provided its premises along with equipment on rent to M/s Alcatel Development India Private Ltd under separate agreements. The appellant is registered with service tax department under the category of "Renting of Immovable Property Services". The appellant had given two premises known as "Fortune Tower- I" and "Fortune Tower-II" owned by them to M/s Alcatel Development India Private Limited for use as office, with two separate lease deeds. The appellant assessee leased the said premises along with high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings, chairs, carpeting, pantry and kitchen equipments, music and PA system....

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....4. 3.1 The learned CA for the appellant during the hearing mentions that the assessee has been paying service tax for the amount collected under agreement 2 which is for hiring out equipment and facilities w.e.f. 01.06.2007 till 31.03.2010 under the category of "Renting of Immovable Property Services". 4. The total period involved in the appeal is from 01.05.2006 to 31.03.2010. If the claim of payment of service tax of the appellant for the period from 01.06.2007 to 31.03.2010 (though under the category of "Renting of Immoveable Property Services", not under "Business Support Services"), is taken into consideration then the demand is due only for the balance period i.e. from 01.05.2006 to 31.05.2007. In other words, the effective dema....

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.... continuing link and nexus of the appellant with the said equipment and facilities it cannot be called that this is not an "infrastructural support". And once it is an infrastructural support, the fact of providing the said equipment and facilities would be covered by the definition of "Support Services of Business or Commerce" as defined in section 65(104c) of Finance Act, 1994 and, therefore, the collections made on account of providing these equipment and facilities to M/s Alcatel would be chargeable to service tax under section 65(105zzzq) as the "Business Support Service" provided by the appellant to M/s Alcatel. 4.3 Learned CA for the appellant has cited the CESTAT Bombay decision in case CCE-Aurangabad Vs Narsinha SSK Ltd, 2015 (3....