2017 (11) TMI 537

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....gal, CS, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 2-2-2011 passed by the Commissioner of Customs and Central Excise (Appeal-I), Jaipur. In this case, the appellant provides air-conditioners, generators, etc., on rent basis in the hotel owned by M/s. Paradise Mehek P....

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....n clearly provides the activities which should be covered under the purview of such taxable category. With regard to the phrase "infrastructural support services and other transaction processes" the ld. Consultant submits that the said phrase has been explained in the explanation clause appended to the definition. It has been provided that office utilities, lounge, reception with competent personn....

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....ness 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, ....