Souvenir Developers India Pvt Ltd vs Commissioner Of Central Excise And ... on 17 May, 2022
1. 2011 (24) STR 611 (Tri-Del)
ST/86358/2015
3
Service Tax, Mumbai 2 in Patel Infrastructure Pvt Ltd v.
Commissioner of Central Excise, Rajkot 3 and in Ashoka
Buildcon Ltd v. Commissioner of Service Tax, Nashik 4 as
well as the decision of the Hon'ble High Court of Andhra Pradesh
in Commissioner of Customs & Central Excise, Guntur v.
Swarna Tollway (P) Ltd 5 and the justification offered in the
impugned order to distinguish the facts therein from the present
dispute does not stand test of judicial scrutiny. It was also
argued by Learned Counsel for the appellant that the impugned
transaction does not find fitment within any of the activities
enumerated in section 65(19) of Finance Act, 1994 as 'business
auxiliary service' taxable as enumerated in section 65(105)(zzb)
of Finance Act, 1994 for the period prior to 1st July 2012 and
that the exercise of sovereign function by the other parties to
the contracts transposes the operation model beyond 'client
servicing' which is the essence of taxability. It was also
submitted that the responsibility for maintenance, repair and
upkeep of the assigned sections, which is exempt from tax in
terms of notification 6 having effect from 16th June 2005 as well
as by specific enumeration in the 'negative list' also excludes the
applicability of 'taxable service' for the entire period of dispute.