Page 154 - GSTL_11th June 2020_Vol 37_Part 2

240 GST LAW TIMES [ Vol. 37
cipient but only partners in business. For this reason alone, we find that no ser-
vice tax can be levied on renting of immovable property in the present case. We
also find no evidence that there was any renting of the warehouses by the appel-
lant to MPWLC was for use in the course of or furtherance of business or com-
merce. Thus, we find there is no renting, no service provider and no service re-
cipient in their arrangement and hence, is not covered by the charging section.
14. We have considered the arguments of the Department that TDS was
deducted by MPWCL while remitting to the appellant their share of income in
the joint venture. Evidently, this is a mistake. Any such mistake will not modify
the nature of the transaction which is one of joint venture into that of a service
provider and service recipient.
15. We also find that on the same issue, in the assessee’s own case in
Service Tax Appeal No. ST/59927/2013 and ST/52838/2014, this Bench vide Fi-
nal Order No. 57998-57999/2017 decided the matter in favour of the appellant.
Similarly, Appeal No. ST/54210/2014 was also decided vide Final Order No.
50903/2018, dated 23-2-2018.
16. In view of above, we have no hesitation in holding the impugned
order unsustainable, with respect to the demand of service tax, interest as well as
imposition of penalties and needs to be set aside.
17. The impugned order is set aside and the appeal is allowed with
consequential relief, if any.
(Pronounced in the open Court)

_______

2020 (37) G.S.T.L. 240 (Tri. - Chan.)
IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
S/Shri Ashok Jindal, Member (J) and Raju, Member (T)
SUBHASH PIPES LTD.
Versus
COMMISSIONER OF SERVICE TAX, DELHI

Final Order No. A/60869/2019-CU(DB), dated 21-10-2019 in Appeal
No. ST/664/2010-DB
Pipe Laying services for supply of water - Activity of designing, sup-
plying, laying, cutting, joining, testing and commissioning of pipeline for
supply of water, taxable under category of Erection, Commissioning or Instal-
lation service - Sections 65(29), 65(39a) and 65(105)(zzd) of Finance Act, 1994.
[para 4]
Demand - Limitation - Extended period of limitation invocable when
services specifically covered under a particular taxable category of services
defined under Finance Act, 1994 but assessee failed to pay Service Tax in re-
spect thereof - Section 73 of Finance Act, 1994. [para 5]
Appeal dismissed
GST LAW TIMES  11th June 2020  154