2015 (12) TMI 599

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..... at:- Proceedings were initiated by show cause notices dated 24/01/2012 and 26/04/2012 covering the block period 2007-08 to November 2011 proposing to levy service tax for the taxable ‘renting of immovable property’ service defined in Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994. The petitioner contended in response that the service provided by the Petitioner would fall .....

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..... ted liability, pending disposal of the appeal - Stay granted.
Shri Justice G. Raghuram, President And Shri P.R. Chandrasekharan, Member (Technical) For the Petitioner : Mr. S. Tirumalai, Sr. Advocate with Mr. Harish Bindumadhavan, Advocate For the Respondent : Mr. S. Teli, Dy. Commissioner (A.R.) ORDER Per: Justice G. Raghuram, President: Under two agreements dated 10/10/2008 and 16/06/20 .....

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..... 5) enjoins Aurobindo Pharma to pay conversion charges in terms of Annexure III for the actual job-work executed by the petitioner. Clause 5.II requires M/s. Aurobindo Pharma to remit as stipulated, monthly payments towards conversion charges and to guarantee the minimum payment stipulated therein. Clause 5.III requires M/s. Aurobindo Pharma to reimburse all proper and reasonable expenses incurred .....

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..... ervice since the activity of the Petitioner amounts to manufacture of excisable goods and would therefore be outside the purview of the taxable service. 3. Negating the Petitioners contention, the adjudicating authority concluded that the Petitioner provided renting of immovable property service on the ground that the Petitioners immovable property was leased to M/s. Aurobindo Pharma for use in .....

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..... service as business support service. The Tribunal agreed with the assessee-Jubilant that since the activity amounted to manufacture and was subject to excise levy, it would not amount to a taxable service falling within Section 65(19)(v). 5. In the light of our analysis of a substantively similar service in the decision in Jubilant Industries supra, we find a strong prima facie case in favour of .....

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