2017 (9) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ver the same dispute these are disposed of through this common order. The appellant is engaged in supplying food to train passengers. Apart from this activity, they are also engaged in supplying bed rolls to passengers and cleaning of the coaches and toilets of the trains. The period of dispute in this case is from April 2006 to August 2009, July 2009 to March 2010, October 2010 to September 2011. Prior to 19992000, the Indian Railway itself used to give contracts to various persons like the appellant for supply of food on board the trains, supply of bed rolls etc. Subsequently Indian Railways Catering and Tourism Corporation Ltd. (IRCTC) was set up which is fully owned by the Ministry of Railways. W.e.f. September 1999, IRCTC was responsib....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... business or commerce". Interest under section 75 of the Finance Act 1994 as well as imposition of penalty under various sections of Finance Act were also ordered. Aggrieved by the impugned orders the present appeals have been filed. 4. With the above background, we have heard Shri Atul Gupta, Advocate for the appellant and Shri Sanjay Jain, DR for the respondent. 5. The Ld. Counsel on behalf of the appellant made the following submissions: i) The appellant submits that the activity of supplying of bed rolls and cleaning of coaches etc. does not amount to taxable service under the category of business support service. It is further submitted that as per section 65A which says that the most specific description shall be preferred to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... section 65 (104)(c) of the Finance Act 1994. The relevant definition is reproduced below for ready reference: ""Support Services of Business or Commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation - For the purposes of this clause, the expression "infrastructural ....