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TMI Blog2019 (4) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... as to enable the railways to run on the Adipur Mundra Port lines cannot be held as providing of any infrastructural services so as to boost the business of the service receiver. In fact as already observed, by agreeing to run railways between Adipur Mundra Port, it is the railways who have provided services to the appellants. Similarly, maintenance of the assets which are admittedly assets of the appellants does not amount to providing any business support services to the railways - demand not sustainable. Time limitation - Held that:- The Revenue in their grounds of appeal has not advanced any arguments to rebutt the above finding of the adjudicating authority on the point of time bar. As such, the demand having been raised beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated against the respondents. It is seen that show cause notice, for the period 2010- 2014 stands issued on 21.10.2014, in both the cases. 4. The adjudicating authority vide its impugned order dropped the demands, by relying upon Tribunal decision in the case of Mundra Port and Special Economic Zone Ltd. vs. CCE, Rajkot -2012 (27) STR 171 (Tri.-Ahmd.), which dealt with an identical issue and held that the activity on the part of the assessee cannot be held to be a service falling under the business support service category. 5. Revenue has primarily filed the present appeal on the ground that the said decision of the Tribunal does not stand accepted by the Revenue and an appeal there against stands filed before the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haring revenue from the railways. Infrastructural facilities mentioned in the explanation to definition of business support services are mainly such infrastructural service like providing of office etc. for third parties to operate the same and as such, to support business of third parties. Investing in the railways lines so as to enable the railways to run on the Adipur Mundra Port lines cannot be held as providing of any infrastructural services so as to boost the business of the service receiver. In fact as already observed, by agreeing to run railways between Adipur Mundra Port, it is the railways who have provided services to the appellants. Similarly, maintenance of the assets which are admittedly assets of the appellants does not amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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