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TMI Blog2018 (8) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ctural support services - reliance placed in the case of ROYAL WESTERN INDIA TURF CLUB LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2012 (11) TMI 526 - CESTAT, MUMBAI], where it was held that there is no merit in the argument that the renting of office space to the caterer/book maker is liable to be classified as business support service - appeal dismissed - decided against appellant. - D.B. Central/excise Appeal No. 37/2018, 38/2018, 39/2018, and 40/2018 - - - Dated:- 18-7-2018 - MR. KALPESH SATYENDRA JHAVERI AND MR. VIJAY KUMAR VYAS JJ. For Appellant(s): Mr. Anurag Kalawatia For Respondent(s): Order 1. Delay in filing the appeals is condoned. The applications u/s of the Limitation Act are allowed. 2. In these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They have entered into agreement with various clients for sale of such industrial gases. In respect of some of the clients they have also entered into separate agreements to provide certain plant and machinery or mostly, gas storage facilities along with necessary accessories. We have perused some of these agreements. In case of supply of equipments, plant and machinery, the appellants are entering into of lease agreement and the consideration is termed as lease rental charges . In most of the cases, the appellants are engaged in providing gas storage facility along with connected accessories. The agreements entered into for putting up these facilities at the client s premises are co-terminus with sale and purchase agreement for supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructural support service cannot be ascertained from such inclusive definition. These are mainly administrative and office related support. The type of activities like putting up and managing gas storage facility in industrial unit are not fitting into overall scope of the infrastructural support service as contemplated by the inclusive definition given to the explanation. We note that though the activities of the appellant, can be brought under very generic understanding of infrastructure support, when examined with statutory scope as per explanation, indicating nature of services which are to be brought under tax net, then it would appear that the present activity will not get covered under the said tax entry. We also take note that in leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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