9911796707
TMI Blog2014 (8) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is from May 2007 to 31/12/2008. Prior to 1999-2000, the Indian Railway itself used to give contracts to various persons like the appellant for supply of food on board the trains, supply of bed rolls etc. Subsequently Indian Railways Catering and Tourism Corporation Ltd. (IRCTC) was set up which is fully owned by the Ministry of Railways. W.e.f. September 1999, it is IRCTC which was responsible for organizing the catering and hospitality services on board the trains. They act as a licencing authority of Indian Railways to arrange for private entrepreneurs to undertake various onboard activities relating to the services to be provided on board the trains. The appellant were awarded licence by IRCTC to supply food and bed rolls to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 12,67,522/- was confirmed alongwith interest and beside this, penalty of equal amount was imposed on them under Section 78 and penalty of Rs. 1,000/- was imposed under Section 77. On appeal being filed to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 22/2/12 dismissed the appeal. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri Anand Mishra, Advocate, proxy Counsel appearing for the appellant, pleaded that the appellants activity is supply of bed rolls to passengers on board the trains and cleaning of coaches and toilets for which they receive remuneration at specified rates from IRCTC, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided the services to passengers on behalf of IRCTC for which they have received remuneration from IRCTC. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The show cause notice had been issued on the basis that the activity of the appellant cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches is the support service of business or commercecovered by Section 65 (105) (zzzq) readwith Section 65 (104c) of the Finance Act, 1994. There is no allegation in the show cause notice that in the alternative the Appellants services may be taxable as business auxiliary service under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
