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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 ..... ess or commerce provided by these appellants to “generators” - The word “service” was a noun of the verb “to serve”. What is service - Held that:- The word “service” is a noun of the verb “to serve”. Apex Court in Coal Mines Provident Fund Commissioner v. Ramesh Chandra Jha [1990 (1) TMI 264 - SUPREME COURT] held that it is an act of helpful activity - help, aid or to do something and while doing so, it may also involve supplying of utilities or commodities. The first part of definition in Section 65(104c) of the Act provides scope to tax the activity which renders 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. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri Amresh Jain, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. ST/COD/463/2011 : Learned Consultant, Shri Ballu Radha Krishna says that 28 days delay occurred in the process of removing defects pointed out by the Registry was neither mala fide or deliberate. Considering such aspect, delay 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-Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td., which is also an appellant in these batch of stay applications was operator of such facility. The facility so arranged was provided to members of industry generating waste and such members of industry in the agreement were named as generator . Certain agreements were entered into by these parties to fulfill the object of waste management which were relied upon by both sides in the course of hearing. 3.3 The developers M/s. Nimbua 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly submitted that the appellant did not provide any support service of business or commerce under Section 65(105)(zzzq) read with Section (104c) of the Act. Reading show cause notice at page 30 of appeal folder in appeal case No. ST/1517/2011, it was submitted on behalf of M/s. Nimbua Greenfield Punjab Ltd. that there is no whisper of any taxable service provided by this appellant in the adjudication order and neither agreement 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 indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7.3 The word service is a noun of the verb to serve . Apex Court in Coal Mines Provident Fund Commissioner v. Ramesh Chandra Jha - AIR 1990 SC 648 held that it is an act of helpful activity - help, aid or to do something and while doing so, it may also involve supplying of utilities or commodities. The first part of definition in Section 65(104c) of the Act provides scope to tax the activity which renders 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Delhi High Court in the case of Home Solution Retails (India) Ltd. v. UOI - 2011 (24) S.T.R. 129 (Del.), we direct both the appellants to make deposits as under in respect of concerned stay applications within 6 weeks from today and report compliance on 12th July, 2012 : Appellant Appeal No. Stay Application No. Pre-deposit to be made Nimbua Greenfield Punjab Ltd. ST/1517/11 3213/11 3 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 Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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