Page 156 - GSTL_11th June 2020_Vol 37_Part 2

242 GST LAW TIMES [ Vol. 37
It is seen that the definition specifically includes plumbing, drain laying or other
installation for transport of fluids. In view of the above, it cannot be denied that
the service provided by the appellant is squarely covered by the said definition.
Thus, the demand of service tax is, therefore, upheld along with interest.
5. The issue of extended period of limitation was also be invoked by
the appellant. It is seen that the definition of erection, commissioning or installa-
tion service clearly shows that it is specifically includes plumbing, drain laying
or other installation for transport of fluids. Thus, leaving no doubt that the activi-
ty of the appellant is squarely covered for the purpose of service tax. In these cir-
cumstances, it is clear that the failure of the appellant to pay the amount as due
to suppression leading to evasion of service tax. Consequently, extended period
of limitation is also upheld.
6. In result, the appeal is dismissed.
(Operative part of the order pronounced in the open Court)

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2020 (37) G.S.T.L. 242 (Tri. - Ahmd.)

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
PEARL TRAVELS
Versus
COMMISSIONER OF C. EX. & S.T., DAMAN
Final Order No. A/12473/2019-WZB/AHD, dated 20-12-2019 in Appeal
No. ST/686/2011
Rent-a-Cab Scheme Operator Service - Demand - Hiring and Renting
of Vehicles - Issue already decided by High Court in 2014 (36) S.T.R. 513 (Guj.)
holding such hiring and renting as taxable under aforesaid services - Demand
sustainable on merits - Section 65(91), 65(105)(o) and 73 of Finance Act, 1994.
[para 6]
Demand - Business Support Service - Scope of - Appellant providing
driver, cleaner and maintenance of Buses owned by a manufacturing company
for use in ferrying its employees - Since recipient is a commercial organiza-
tion, services provided are in relation to business and commerce only - Non-
mention in inclusive clause of definition of aforesaid service immaterial as
scope of said service is not confined to inclusive clause only - Demand sus-
tainable - Section 65(104c) of Finance Act, 1994. [paras 7, 8, 9]
Demand - Limitation - Hiring and renting of vehicles - In view of
precedent decision of High Court in 2014 (36) S.T.R. 513 (Guj.), extended peri-
od of limitation not invocable - Section 73 of Finance Act, 1994. [paras 6, 7]
Demand - Limitation - Business Support Service - There being no am-
biguity in definition of aforesaid service, non-payment of Service Tax without

GST LAW TIMES  11th June 2020  156