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TMI Blog2024 (5) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... se fee on monthly basis at the specified rates from M/s Sai Marketing and Loading Co. Therefore, under the agreement, the nature of activity to be performed by the appellant was limited only to provide the space on the roof of the buses and the entire work relating to booking, transit, delivery, loading, unloading of parcel, and specific allied service were the sole responsibility of M/s Sai Marketing Loading Co. - The definition of Business Support Services as defined in Section 65 (104c) specifies as to what constitutes support services of business. On perusal thereof, it is not found that the activity of providing open space on hire can be included in any of the activities specified in the definition. The Revenue has nowhere substantiated that the appellant managed distribution and logistics of M/s Sai Marketing Loading Co., rather in terms of the agreement, they are themselves responsible for all the related activities. The terminology managing distribution and logistics cannot be invoked to cover the instant activity under the definition of Business Support Service . Thus, the answer to the issues are decided against the Revenue and in favour of the appellant. Whether the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided space on roof of buses for transportation of parcels/goods from one designated bus Depot to another and also the space provided at the bus Depot for storage of such parcels. Consequently, demand of Rs.61,68,841/- was raised. The Adjudicating Authority dropped the demand for the period April 2012 to March 2014, as being time barred, however, upheld the demand of Rs.9,10,796/- for the period April 2014 to March 2015. On appeal by the appellant, the said order was affirmed and hence the present appeal before the Tribunal. 4. The submissions made by the learned counsel for the appellant are as under : (a) The appellant provides space on bare roof to Service Recipient for transportation of parcels/goods on buses with roof in consideration for hire charges. (b) The appellant provides open space to the Service Recipient at its bus depot for storage of parcels/goods. (c) The appellant does not manage distribution and logistics for the Service Recipient. (d) Service Recipient is accountable and responsible for loading and unloading of parcels/goods, at its own costs (including but not limited to Government levies, tolls, etc.), liabilities, and risk. (e) Managing distribution and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge a rate of open space for Jaipur @50/- per square feet, at district level bus stand @ Rs.30/- per square feet and at other bus stands @ Rs.20/- per square feet per month and accordingly the Depot Committee will allot open space from the Second Party. The Second party shall bear the cost of construction of shed (tin/fibre sheet) for storage of parcels by the Second Party. Electricity charges post installment of new electricity meter/service meter shall be additionally payable as per the Rules, license fee and electricity consumption charges shall be deposited monthly by the Second Party in the concerned Chief Manager Office. (d) Para 5: Validity of agreement for 3 years with License Fee defined. (e) Para 6: Liability in case of damage to parcels due to delay/natural calamity or missing etc. to be borne by the Second Party. (f) Para 7: Restriction on contents of such parcels. (g) Para8: Booking of parcels, distribution, loading and unloading of parcels in/from the bus etc., works shall be performed by the Second Party and expenses to be incurred therein shall be borne by the Second Party only. (h) Para9: Parcels to be booked at Owner s risk by the Second Party. (i) Para 10: Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them to utilize the space available on the roof of buses for keeping parcels of small commercial/domestic goods for a consideration called license fee. 8. Keeping in view the nature of the activity, we may examine whether the same falls within the definition of Business Support Services as defined in Section 65 (104c), which is quoted here under: 65.(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 fulfilment 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, infrastructural support services and other transaction processing. 9. The definition above, specifies as to what constitutes support services of business. On perusal thereof, we do not find that the activity of providing open space on hire can be included in any of the activities specified in the definition. The Revenue has nowhere substantiated that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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