Demand of service tax unsustainable as services brought to taxable net after relevant period

Welspun Syntex Ltd Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad) CESTAT Ahmedabad held that the activities of renting of immovable property and supply of tangible goods cannot be classified under infrastructural support service and since the said services were taxable after the relevant period. Demand of service tax not sustainable for earlier period. Facts- The appellant entered into a conducting agreement with International Syntha Fabs Pvt Ltd (ISFPL) permitting ISFPL to use the land and plant, machinery and equipment (PME) at Palghar Factory on rental basis. The consideration received toward...