2013 (11) TMI 42

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rports, railways, transport terminals, bridges, tunnels under long distance pipelines, dams etc. In so far as the liability to pay service tax on Business Support Service is concerned, it is amply clear from the Contract entered into between the Applicant and the third party that the Applicant were appointed as service-provider for maintenance of the building and for providing alleged services. Prima facie, the classification of the said services under the category of Business Support Service does not appear to be correct. We find that in this case, service tax has been demanded on the basis of income during the relevant period on account of various heads in the balance sheet. From the proceedings before the lower authorities, it is not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m for construction of road for which purpose, they had entered into an agreement with Rural Management and Development Department, Government of Sikkim. These projects were sponsored by the Government of India. He has placed before this Tribunal a copy of the agreement dated 07.12.2004 in this regard. It is his contention that the service of Technical Testing and Analysis Service has been introduced in the said Act with effect from 01.05.2006 in the Applicants own case. They did not provide any service after the said date. He further stated that Transportation Charges were the reimbursable expenses in connection with movement of their staff engaged in execution of the aforesaid project. The Investigation Services and the amount realized fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is concerned, it is amply clear from the Contract entered into between the Applicant and the third party that the Applicant were appointed as service-provider for maintenance of the building and for providing alleged services. Therefore, prima facie, the classification of the said services under the category of Business Support Service does not appear to be correct. We find that in this case, service tax has been demanded on the basis of income during the relevant period on account of various heads in the balance sheet. From the proceedings before the lower authorities, it is not clear as to whether the services were provided as part of construction of road being not examined. The individual contracts quoted by the ld. Consultant have also .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X