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TMI Blog2018 (5) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery - Held that: - the facts lead to the conclusion that the services undertaken by the appellant would fall under the category of renting of immovable property and supply of tangible goods. The explanation appearing under the definition of support services of business refers to altogether different circumstances wherein infrastructure is provided alongwith the office and other common ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant entered into an agreement with M/s Shree Radha Krishna Alloys Pvt. Limited for rendering of land to them as also for supply of the machines, plant and equipment. The said agreement was entered into w.e.f. 13.12.2004. 2. Revenue by entertaining a view that the appellant has rendered support services of business or commerce to the said M/s Shree Radha Krishna Alloys Pvt. Limited initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said category from the date of introduction of the said service in the statute book and the Revenue has accepted the same without any objection. As regards the supply of plant and machinery, ld. Advocate for the assessee submits that the same would fall under the category of supply of tangible goods, which was introduced in the tax liability w.e.f. 16.05.2008. She submits that by any stretch of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es undertaken by the appellant would fall under the category of renting of immovable property and supply of tangible goods. The explanation appearing under the definition of support services of business refers to altogether different circumstances wherein infrastructure is provided alongwith the office and other common utility to a person who is conducting his business from that place. The activit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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