2017 (9) TMI 228

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....Singhvi, Advocate, Shri Manish Gaur, Advocate - for the appellant Shri Ranjan Khanna, D.R. - for the respondent ORDER Per: Ashok K. Arya M/s Jamna Auto Industries Ltd. (JAIL) is in appeal against Order-in-Original No.5/2011 dated 26.12.2011 whereunder service tax demand of Rs. 51,50,000/- along with interest and equivalent penalty has been confirmed. 2. The brief facts are that (....

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.... heard. 4. After having carefully considered the facts of the case and submissions of both the sides, it appears that the appellant's action and activity of having entered into non-compete agreement (called as non-compete agreement) with JSSL for which they received consideration of Rs. 5 crores, is a service giving support to the business and commercial activity of the other party viz. JSSL. ....

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....iding office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security; 4.2 The 'taxable service' in this regard has been defined under Section 65(105)(zzzq) of the Finance Act, 1994 as follows : "65(105) any service provided or to be provided (zzzq) to any person, by any other person....

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....siness of designing, developing, manufacturing, marketing, selling, commercializing, distribution and promotion of automotive suspension systems. The appellant is one of the large suppliers of tapered leaf and parabolic springs to Tata Motors Ltd. On the other hand, M/s JSSL is also engaged in the same business/commercial activities and it is also on record that JSSL is a wholly owned subsidiary o....