9911796707
TMI Blog2021 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... 19th June, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in S.T. Appeal No. 147 of 2009. The appeal was admitted on 9th September, 2019 on the following substantial questions of law : i. Whether the notification No. 15/2006-ST dated 24th April, 2006 effective from 1st May, 2006 or the amendment to the Finance Act, 1994 with effect from 16th May, 2008 relating to supply of tangible goods applied to the services rendered by the respondent assessee? ii. Whether the tribunal applied the law correctly in its impugned order dated 19th June, 2018? We have heard Mr. Somnath Ganguli, learned standing counsel appearing for the appellant/Revenue and Mr. Sudhir Kr. Mehta, learned counsel appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s who should undertake project operation involving a series of activities such as earth moving, material lifting, construction, installation etc. for completion of the project. The assessee did not handle any of the series of activities by giving its Cranes on hire, not to speak of handling details of operation involved which might have been done by their client. Further, the assessee contended that they did not handle materials and the same were done by their client with the help of Cranes which were taken on hire from the assessee. Therefore, the assessee contended that it was erroneous on the part of the Department to hold that the assessee had rendered the services in relation to the logistic to their client and thus the said services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort question, which falls for consideration before the Tribunal was whether supply of tangible goods by the respondent/assessee could be brought within the definition of "Support Services of Business or Commerce" as defined under section 65(104c) of the Finance Act, 1994. The Tribunal after taking note of the definition which was being inserted by sub-clause (zzzzj) in clause 105 of Section 65 of the Act held that the activity of supply of material handling equipment such as Cranes, etc. is not leviable under the category of "Support Services of Business or Commerce" and this activity has come to the scope of service tax category only with effect from 16th May, 2008 and, therefore, set aside the order passed by the Commissioner. Aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d if that is so there would not have been any need for making the entry (aa) and the amendment left sub-item (A) of item 27 untouched. Thus, it was held that the sub-item (aa) was not clarificatory of sub-item (A) of item 27 and, therefore, it cannot be held to be retrospective. Thus, this aspect was rightly noted by the Tribunal. Apart from that the Tribunal has also taken note of the decision of the Calcutta Tribunal in the case of Devanchand Ramsaran vs. Commissioner of C.Ex., Dibrugarh, 2019 (24) G.S.T.L. 646 (Tri.-Kolkata). In the said case the assessee had challenged the demand for service tax under the category of Business Auxiliary Service. It was contended that the activities carried out by ONGC will not fall within the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
