9911796707
TMI Blog2013 (12) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/-; besides directing remittance of interest under Section 75; and penalties under Sections 76, 77 and 78 of the Act. A penalty equivalent to the substantive tax demand is imposed under Section 78 of the Act. 2. The petitioner is a service tax registered entity under the taxable service categories of Commerce or Industrial Construction and Advertising. The petitioner is a corporate entity registered under the provisions of Companies Act, 1956 and is engaged in the business of promotion, building, developing and undertaking infrastructural projects on Build-Operate-Transfer (B.O.T.) basis. It entered into a concessionai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are made available to passenger vehicles using the transport facility on payment of fee and to the passengers of the vehicles that use the terminal facility on payment of fee. A few services are free of charge. 3. Revenue initiated proceedings against the petitioner on the assumption that it was providing Support Services of Business or Commerce to commercial entities operating passenger transport vehicles and considered the user fees collected by the petitioner as the gross taxable value assessable for levy and collection of service tax, under the provision of Section 65 (104c) read with Section 65 (105) (zzzq). 4. Petitioner resists the proceedings containing broadly; (a) That the user charges collected was only in lieu of the cost b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning corresponds with the legal meaning. Accordingly any service provided in relation to business or commerce including those falling within the inclusionary part of the definition constitutes the taxable service enumerated. On this prima facie view, the amounts collected by the petitioner as user charges or fees for facilitating the business of transportation of passengers, of entities which had utilised the terminal facility brought up by the petitioner would amount to providing Support Service of Business or Commerce. 8. Whether the extended period of limitation was lawfully invoked is an issue more appropriately decided at the final hearing of the appeal, since the petitioner contends that all the relevant information was provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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