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TMI Blog2008 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the Electricity Act, 2003, These companies are Madhya Pradesh Power Generating Company Limited (GENCO); Madhya Pradesh Power Trading Company Limited (TRADECO); Madhya Pradesh Power Transmission Company (TRANSCO); Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited; Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited; and Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (collectively, 'DISCOMS'). As the names would suggest, GENCO generates power which is sold to TRADECO. The power purchased by TRADECO is transmitted by TRADECO to DISCOMS. DISCOMS in turn supply power, in retail, to various consumers. Show cause notice was issued to M/s Madhya Pradesh Power Transmission Company Ltd. (TRANSCO), the appellant herein, for payment of Service Tax with interest etc. informing the appellant that they are providing Business Support Service to TRADECO which is a taxable service under sub-clause (zzzq) of Clause (105) of Section 65 read with Clause (104-c) of Section 65 of the Finance Act w.e.f. 01.05.2006. Adjudication proceedings followed the show cause notice resulting, finally, in the impugned order. 4. Referring to the definition of 'support service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er : 'Section 65 ...... ......... ............... (105) "taxable service' means any service provided or to be provided........ ........., (zzzq) to any person, by any other person, in relation to support services of business or commerce, in any manner; (104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infra structural support services and other transaction processing. Explanation: ............. .............. .............. 7. It would appear that sub-clause (zzzq) refers to a taxable service known as 'support services of business or commerce' and such service is defined in clause (104c). As agreed to by both Shri S.K. Bagaria, learned counsel for the appellant, and Shri Amit Jain, learned DR for the Revenue, the definition of 'support s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant company are statutory and pursuant to the mandate of law. In our opinion, the submission in this regard is totally beside the point. The appellant may be discharging its statutory obligations and performing statutory duties, but that is not at ail relevant to the controversy. What is relevant is whether service provided by the appellant falls within the ambit of the taxable service defined under Section 65 (105)(zzzq) read with clause (104c) of the Finance Act, and if it does, the appellant cannot escape the liability subject, of course, to any exemption which may be granted by the Central Government in accordance with law. 10. Learned advocate placed reliance on Commissioner of Gift Tax, Madras VS N.S. Getty Chettiar, 1991 (2) SCC 741; Commissioner of Income Tax, Orissa & Ors. Vs M/s N.C. Budharaja & Co., 1994 Supp. (1) SCC 280; and Commissioner of Central Excise, Pondicherry vs Acer India Ltd., 2004 (172) ELT 289 (SC), to point out that the words of a taxing statute cannot be stretched against tax payer and a natural meaning has to be given to the charging section, and that the dictionary meaning should be avoided. There cannot be any dispute that the words have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-connection, metering, load shedding and other day to day matters and for the said purpose shall form such Co-ordination Committee consisting of such officers as the Parties may mutually agree. 4.6 TRANSCO shall duly inform and coordinate with other parties to this Agreement regarding all changes in transmission lines/substations/assets ownership, commissioning and commencement of commercial operation of new assets and any other relevant development/changes as also the consequent changes in transmission charges payable to TRANSCO. 4.7 The Co-ordination Committees established pursuant to Clause 4.5 shall settle the Operating Procedures, which will regulate the relations between the Parties in respect of interface at different points, the repair and maintenance of Points of Supply and Interface, metering and making available of data and evidence relating to metering at each of the Inter connection points. The Operating Procedures prepared by the Coordination Committee may be amended from time to time by agreement between the Parties. 4.8 The DISCOM shall adopt every possible measure to provide compensation for reactive energy at their end. Compensation for Reactive drawal from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t.) Ltd. Vs Union of India, 1988 (36) ELT 201 (SC), and it was observed as follows : 48. " Expression "in relation to" (so also "pertaining to"), is a very broad expression which pre-supposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context, see State Wakf Board v. Abdul Aziz (AIR 1968 Madras 79, 81 paragraphs 8 and 10, following and approving Nitai Charan Bagchi v. Suresh Chandra Paul (66 C.W.N. 767), Shyam Lal v. M. Shayamlal AIR 1933 All. 649) and 76 Corpus Juris Secundum 621. Assuming that the investments in shares and in lands do not form part of the undertakings but are different subject matters, even then these would be brought within the purview of the vesting by reason of the above expressions. In this connection, reference may be made to 76 Corpus Juris Secundum at pages 620 and 621 where it is stated that the term "relate" is also defined as meaning to bring into association or connection with. It has been clearly mentioned that "relating to" has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". The expression " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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