TaxTMI 
TaxTMI 
2019 (8) TMI 1640
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....erting the taxable service under Section 65(105)(zzze) of the Finance Act, 1994. An audit of service tax records of the appellant for the period 2004-05 to 2006-07 was conducted by the Service tax audit team of the department which resulted in issuance of show cause notice dated 2-4-2009 wherein it was alleged that the appellant has not paid service tax on Business Auxiliary Services, Business Support Services and Sale of Time or Space for Advertisement services for the period 2004-05 to 2006-07 to the extent of Rs. 5,85,283/- and also has availed irregular Cenvat credit to the tune of Rs. 10,383/- by wilful suppression and misstatement of material fact in contravention of the provision of the Finance Act, 1994. Upon adjudication, the Ld. A....
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....ard in the ST-5 form filed by the appellant. 2. The Ld. Chartered Accountant, Shri Ankit Kanodia, appearing on behalf of the appellant, submits that the confirmed demand of Rs. 98,365/- is on two account - namely for provision of Sale of Time or Space for Advertisement services to the extent of Rs. 71,974/- and Business Support services to the extent of Rs. 26,391/-. It is his contention as regards the Sale of time or space for Advertisement Services that the amounts received represented consideration towards providing club space to commercial concerns in the club premises for advertisement during the occasion of new year's eve and any other social events of the club and hence the same cannot be classified as sale of space or time for....
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....t services, we find that the issue is no more res integra in the light of the judgment of the Tribunal in the case of Royal Western India Turf Club Ltd. v. Commr. of S.T., Mumbai - 2015 (38) S.T.R. 811 (Tri. - Mumbai) wherein it was held that - "5.8 As regards the department's claim for Service Tax under the category of 'Business Support Services' from the book makers and the caterer, the activity of the appellant was to make available space within the premises of the turf club by way of stall or canteen, for a consideration. This activity is nothing but hiring/leasing of immovable property defined under clause (zzzz) of Section 65(105) of Finance Act, 1994 which defines the service as "renting of immovable property or any other serv....
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....liable to be classified as "business support service". 5.10 The C.B.E. & C. Circular 334/4/2006-TRU, dated 28-2-2006 makes this position very clear as under :- "Business entities outsource a number of services for use in business or commerce. These services include transaction processing, routine administration or accountancy, customer relationship management and tele-marketing. There are also business entities which provide infrastructural support such as providing instant offices along with secretarial assistance known as "Business Centre Services". It is proposed to tax all such outsourced services." It is not the department's case that the book makers and the caterer outsourced infrastructural support from the appellant Turf ....