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246 GST LAW TIMES [ Vol. 37
exclusive commercial organization and carrying out their manufacturing and
sales activity in the factory where the appellant have provided the services,
therefore, the services provided by the appellant is undoubtedly in relation to
business or commerce. The submission of the appellant is all along that the ser-
vices of the appellant do not fall under the inclusive clause or does not remain
similar to the sale services. We are of the view that it is not necessary that only
those support service which are identical or similar to the services under the in-
clusion clause will fall under business support service. The services mentioned in
the definition as inclusive are some of the services apart from all the services
which are provided in relation to business or commerce.
9. Therefore, we have no doubt in our mind that the services provided
by the appellant to M/s. Welspun who have used this service undisputedly in
relation to their business or commerce and will fall under support services of
business or commerce. Therefore, the demand under business support service
was rightly invoked by the revenue. As regard the limitation, since there was no
ambiguity as regard taxability of appellant service under the head of Business
Support Service, non-payment of Service Tax without informing to the depart-
ment is clearly under suppression of fact on the part of the appellant, therefore,
the demand for extended period is rightly invoked by the Adjudicating Authori-
ty and the First Appellate Authority.
10. As per our above discussion the demand in respect of rent a cab op-
erator service is sustainable only to the extent it relates to the normal period and
demand for the extended period is set aside. As regard demand of Business Sup-
port Service the same is sustainable, as regard penalty imposed under Section 76
and 78, we are of the view that simultaneous penalty under Section 76 and 78
cannot be imposed as held by Hon’ble Gujarat High Court in the case of Rawal
Trading Company-2016 (42) S.T.R. 210 (Guj.), therefore, the penalty imposed under
Section 76 is set aside. Other penalties and interests to the extent demand was
sustained, is imposable.
11. As per our above discussion and finding, impugned order is modi-
fied to above extent. Appeal is partly allowed.
(Pronounced in the open Court on 20-12-2019)

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2020 (37) G.S.T.L. 246 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Shri C.J. Mathew, Member (T) and Dr. Suvendu Kumar Pati, Member (J)
MOHAN TEXTILES
Versus
COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V
Final Order No. A/86528/2019-WZB, dated 30-8-2019 in Appeal No. E/1378/2011
Fabric - Synthetic woven fabrics - Classification of - Assessee dealing
in textile fabrics used for industrial applications - Manufacture of goods car-
GST LAW TIMES  11th June 2020  160