TaxTMI 
TaxTMI 
2022 (11) TMI 599
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.... During the period under dispute, the appellant entered into a conducting agreement dated 25.08.2004 read with supplemental agreements dated 25.10.2004, 05.08.2005, and 25.08.2007 ("Conducting Agreement") with International Syntha Fabs Pvt Ltd ("ISFPL") inter alia permitting ISFPL to use the land and plant, machinery and equipment ("PME") at Palghar Factory on rental basis. The consideration received towards renting of land and PME by the appellant from ISFPL, during the period under dispute. The case of the department is that such consideration is liable to Service Tax under the head of Business Support Service provided by the appellant to ISFPL, accordingly, a show cause notice was issued which was adjudicated by the Commissioner vide Ord....
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....its that by no stretch of imagination the activity of renting land and PME to ISFPL can be covered under Business Support Service, more particularly as 'infrastructural support service. He submits that the appellant is not the one providing any infrastructural support to the IFSPL. He placed reliance on the following judgments:- * Balaji Hindustan Limited commissioner of Central Excise, Lauknow- 2018 (12) G.S.T.L. 111 (Tri- Ahmd.) * Zee Sports Ltd Vs. CCE Noida, 2018 (9) TMI 34 - CESTAT Allahabad * Srinivas Transports Vs CCES & ST Vishakhapatnam-I, 2014 (34) STR 765 (Tri.-Bang.) * Dish TV India Ltd Vs. CCE, Noida,- 2020 (41) GSTL 633 (Tri.-All) * Air Liquide North India Pvt Ltd Vs. Commissioner of C. EX., Jaipur-2017 (4) G.S.T.L. ....
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....ommissionerate. In the present case the proceedings are against the appellant's Silvassa factory which was under the then Vapi Commissionerate and accordingly, has no jurisdiction over Palghar factory. He placed reliance on the following judgments:- * Candid Security Services Vs. Commissioner of C. Ex & S.T., Raipur- 2019 (28) G.S.T.L. 281 (Tri.-Del.) * Inox Leisure Limited Vs. Commissioner of Service Tax, Mumbai-2016 (42) S.T.R 497 (Tri. - Mumbai) It is his submission that since the entire proceeding is without any jurisdiction over the palghar factory the impugned order is liable to be set aside on this ground alone. 2.3 He also submits that the extended period of limitation cannot be invoked in the present case in as much as the ap....
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....ludes infrastructural support, to ascertain whether the activity falls under Business Support Service, it is necessary to read the definition which is extracted below:- "Support Services of Business or Commerce" means services procided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfillment 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 pu....
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....d any service as the service of outsource agency. For further clear understanding about the activity of the appellant the relevant extract of the conducting agreement dated 25.08.2004 is reproduced below:- "WHEREAS WSL is the owner of the Plant Machinery and Equipment for manufacture of twisted/Dyed yarn as described in Schedule 1 herewith standing on Plots No. 9,10,15,86,87 and 88 at Dewan Industrial Estate Palghar, Maharashtra State and has capacity to manufacture 6.600 M. Tons Dyed yarn Per Annum." 4.2 From the above extract of the agreement, it is clear that the appellant have not provided any regular services to the International Syntha Fabs Pvt Ltd ("ISFPL") whereas they have given their plant and machinery equipment, on rental bas....