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TMI Blog2013 (12) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... g Support Service of Business or Commerce - Conditional sty granted. - Appeal No.ST/55340/2013-CU[DB] - Stay Order No.59955/2013 - Dated:- 13-11-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Sagar Shah, CA For the Respondent : Shri Amresh Jain, DR ORDER Per Justice G. Raghuram : Waiver of pre-deposit and stay of the adjudicated liability pursuant to the order dated 19.10.2012 passed by C.C.E., Ludhiana is the relief sought in this petition. The adjudication order classified the services provided by petitioner as Support Service of Business or Commerce defined in Section 65 (104c) read with Section 65 (105) (zzzq) of the Finance Act, 1994; and confirmed a service tax demand of Rs.1,70,91,927 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agreement, the petitioner developed the bus terminal facility including parking, restaurants, rest room facilities, etc. Private and public passenger transport vehicles utilised the facilities provided by the petitioner on payment of a variety of charges. These include day/night fee at the stipulated rates; parking fees for a variety of vehicles, calibrated on difference scales of fee; public utilities at passenger user areas including toilets, tap points, waiting rooms, cloak rooms, restaurant/cafeteria; for providing furnished office space for the Punjab Roadways including rest areas, etc. Majority of these facilities are made available to passenger vehicles using the transport facility on payment of fee and to the passengers of the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 65 (104c) of the Act defines support services of business or commerce to mean any service provided in relation to business or commerce. To clarify the inclusive content of this broad definition, the provision sets out an inclusionary clause which enumerates evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, infrastructural support services and other transaction processing, etc. as falling within the fold of the generic definition of BSS. 7. On a true and fair construction of the provisions of Section 65 (104c), in our considered prima facie view, the grammatical meaning corresponds with the legal meaning. Accordingly any service provided in relation to business or commerce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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