2018 (8) TMI 1291

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...., the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee-respondent herein reversing the order of the CIT(A) as well as the Original Authority. 4. Counsel for the appellant has framed following substantial question of law in all these appeals:- "Whether in the facts and circumstance of the present case, the Hon'ble CESTAT was correct in holding that the activities/services provided by the Assessee to its clients/buyers of installing plant and machinery and storage tanks for storage of gases sold by it and of installing all connected pipes, gauges etc. In the factory of its clients/buyers and maintaining them and not 'infrastructure supports services' which is cov....

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.... and maintenance of such facility in the client's premises is in furtherance of facilitating such sale of gas, by the appellant and purchase of same for industrial use by the client. It is a beneficial arrangement for both. In such situation it will not be correct to consider the amount received towards lease rent/facility fee etc, as consideration for providing business support to the client. In Royal Western India Turf Club Ltd,2015(38) STR 811(Tri. Mum), the Tribunal held that providing place within the premises of the turf club by way of stall or canteen for consideration, is nothing but hiring or leasing of immovable property and cannot be considered as business support service. 9. In Mundra Port & Special Economic Zone Ltd. 2012(27....

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....ctures-1997 (1) SCR 878). In certain situations the nature of included items would not only partake of the character of the whole, but may be constructed as clarificatory of the whole. In the present case even considering the explanation for infrastructural support service is only defined in an inclusive way, still it will not be incorrect to hold such inclusive definition will throw light upon what are all the nature of services which are sought to be taxed. 11. We also note that the appellants have treated the transaction as a deemed sale and discharged sales tax on the consideration. This has been categorically asserted by them in their appeals. It is to be noted that renting of immovable property or the supply of tangible goods as se....