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TMI Blog2013 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... is condoned and Appeal No. ST/1808/2011 is admitted for hearing. ST/STAY/3213, 1531/2012 & 3775-3776/2011 2.1 Today 3 (three) stay applications registered as No. 3213/2011 (in Appeal No. 1517/2011) stay Application No. 3775/2011 (in Appeal No. 1807/2011) and, stay Application No. 3776/2011 (in Appeal No. 1808/2011) were listed for hearing. 2.2 When above stay applications were taken up for hearing, the Order-in-Appeal which gave rise to Appeal No. ST/1808/2011 transpired that a connected appeal in the case of M/s. Nimbua Greenfield Punjab Ltd. appeared to have arisen. Accordingly enquiry was made with the Registry to ascertain the position. It was ascertained that such appeal has been registered as Appeal No. ST/624/2012, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imbua Greenfield Punjab Ltd. was intermediary between PPCB and the "operator" and, the "operator" viz. Ramky Enviro Engineers Ltd. was intermediary between the developer and "generator". To fulfill the mission of hazardous waste management, developer was leased out notified lands by the state of Punjab where the waste disposal facilities were set up and the "developer" assisted the "operator" in this regard. 3.4 Reading of the sample agreements relied upon by both sides exhibit common intention of "developer" and "operator" to provide the waste disposal facility service to "generators" on commercial terms and for commercial considerations. While the operator provided service directly to the "generators" to dispose the waste in sizeabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement relied upon by appellant nor adjudication order provide basis for levy of service tax on this appellant. 5. Learned Consultant Shri Ballu Radha Krishna appearing on behalf of Ramky Enviro Engineers Ltd. submitted that this appellant provided facility to dispose hazardous waste generated by the members of industry. There was no service provided except performance of an obligation in terms of sample invoices available at page 68 to 70 of the appeal folder in Appeal No. ST/1517/2011. There was no activity carried out to hold that the appellant had provided any taxable service under Section 65(105)(zzzq) read with Section 65(104c) of the Act. 6. Revenue, per contra, says that reading of para 14 of show cause notice at page 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nders support to business or commerce or in relation thereto while inclusive part of definition which is second limb of law declares certain category of services to be taxable. There is no iota of doubt that both the appellants carried out commercial activity for certain commercial considerations. There was no charity. Measure of levy was prescribed in agreements relied by parties through commercial terms and consideration flowing from contracts between parties were their receipts. Invoices on record were testimony thereof. Service provided by both the appellants was in relation to business to enable the business concerns (generators) to dispose their waste which was their obligation under law. Such obligation of business houses made the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs - do - ST/624/12 1531/12 2 lakhs Ramky Enviro Enggr. Ltd. ST/1807/11 3775/11 14 lakhs - do - ST/1808/11 3776/11 11 lakhs 11. While taking the above decision we note that M/s. Ramky Enviro Engineers Ltd. is directly providing taxable service to recipient thereof and raising bill in two parts, one part as due to them and another part as due to M/s. Nimbua Greenfield Punjab Ltd. Such factual aspect guided as to direct different quantum of pre-deposit since both entities appears to be on different footing. M/s. Nimbua Greenfield, Punjab is providing finance for the service and service also. For such reason the pre-deposits asked from the two entities has been decided on different scale. 12. If any of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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