9911796707
TMI Blog2024 (9) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... r the category of 'Sale of Space or Time for Advertisement'. Classification of service - technical testing and analysis service - appellant submits that they are a statutory agency and the service charges rendered by them are not exigible to Service Tax - HELD THAT:- The appellant has also engaged in providing technical testing and analysis service by way of testing of concrete cube, testing of coarse aggregate and fine aggregates, testing of reinforcing bars, testing of bricks, testing of pH value of water, testing of strength of soil, non-destructive testing of civil engineering materials, etc., on the samples supplied by various agencies. For the above testing, HRBC receiving testing charges. It is observed that this service rendered by the appellant is appropriately classifiable under the category of ''Technical Testing and Analysis Service' Liability of service tax - appellant submitted that as this service is provided to Kolkata Metro Railways, they are not liable to pay service tax on the renting of immovable property service - HELD THAT:- The appellant have rented out the fourth and fifth floors of HRBC Bhawan, St. Georges Gate Road, Kolkata 700 021 to K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantifying the demand for the normal period of limitation, the matter is remanded back to the adjudicating authority. No penalty imposable on the appellant. Appeal allowed in part and part matter on remand. - HON BLE SHRIASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Shovendu Banerjee , Advocate for the Appellant Shri Shib Kumar Mukim , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI K. ANPAZHAKAN ] M/s. Hooghly River Bridge Commissioners (hereinafter referred to as HRBC /Appellant) is a statutory organization established for the construction of Vidyasagar Setu. HRBC also entered into construction, development and maintenance of flyovers, footpaths, public parks, concretization of tramline tracks, bridges, etc. 1.1. HRBC has also engaged in providing the service of sale of space or time for advertisement service . They have provided advertisement rights to different advertising agencies namely, M/s. SELVEL Advertising Pvt. Ltd., M/s. Accord Advertising Pvt. Ltd.etc. for display of hoardings and kiosks at Vidyasagar Setu (i.e., 2nd Hooghly Bridge), Gariahat Flyover, AJC Bose Road Flyover, Park Street Flyover, Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was appropriated against the Service Tax liabilities confirmed in the impugned order. 4. Aggrieved against the confirmation of the above demands, the appellant has filed this appeal. 5. Regarding the demand of Service Tax under the category of sale of space or time for advertisement service , the appellant submits that they themselves had not rendered any advertisement service, but had entered into agreements for providing advertisement rights to different advertisement agencies and accordingly the liability to pay Service Tax is on the advertisement agencies only. 5.1. Regarding the Service Tax liability on technical testing and analysis service , the appellant submits that they are a statutory agency and the service charges rendered by them are not exigible to Service Tax. 5.2. Regarding the Service Tax liability under the category of renting of immovable property service , they submitted that they have rented out the fourth and fifth floors of HRBC Bhawan, St. Georges Gate Road, Kolkata 700 021 to KMRCL. As this service is provided to Kolkata Metro Railways, they are not liable to pay service tax on the renting of immovable property service. The appellant also executed some inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nization established for the purpose of construction of the Vidyasagar Setu and they have undertaken various other services also on receipt of consideration. 9.1. The appellant has provided advertisement rights to different advertising agencies namely, M/s. SELVEL Advertising Pvt. Ltd., M/s. Accord Advertising Pvt. Ltd.etc. for display of hoardings and kiosks. We observe that this service is liable to service tax under the category of 'Sale of Space or Time for Advertisement'. 9.2. The appellant has also engaged in providing technical testing and analysis service by way of testing of concrete cube, testing of coarse aggregate and fine aggregates, testing of reinforcing bars, testing of bricks, testing of pH value of water, testing of strength of soil, non-destructive testing of civil engineering materials, etc., on the samples supplied by various agencies. For the above testing, HRBC receiving testing charges. We observe that this service rendered by the appellant is appropriately classifiable under the category of ''Technical Testing and Analysis Service' 9.3. The appellant have rented out the fourth and fifth floors of HRBC Bhawan, St. Georges Gate Road, Kolka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be invoked in this case to demand Service Tax. 10.1. The appellant has cited the decision of the CESTAT, Principal Bench in the case of M.P. Water Power Management Institute v. Commissioner of Central Excise, Bhopal [2009 (15) S.T.R. 164 (Tri. Del.)] wherein, under similar circumstances, the Tribunal held that the extended period of limitation cannot be invoked. We observe that the ratio of this decision is squarely applicable to this case. For the sake of ready reference, the relevant paragraphs of the said decision are extracted below: - 5. After hearing both sides and on perusal of the records, we find force in the submissions of the learned Advocate on limitation. It is seen that the appellant is a registered society having no profit motive. They were undertaking the job to help the Government bodies. The Commissioner (Appeals) set aside the penalties imposed under Section 80 of the Act considering the facts and circumstances of the case. The demand of tax vide show cause notice dated 22-11-2005 for extended period cannot be sustainable. 6. In view of the above discussion, we set aside the demand of tax on scientific or technical consultancy and technical testing and ana ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
