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2013 (12) TMI 1429 - CESTAT NEW DELHIDemand of service tax - Receipt of parchee fees - Classification under business auxiliary service - Parchee fees collected from the members engaged in transport business - Held that:- From the scheme and object of the law notified in Gazette aforesaid, it is difficult to construe the appellant to be commercial concern acting in a ‘commercial manner’. The very object of Section 15 of the Act aforesaid was to provide welfare measure without acting as a commercial concern. Accordingly, it is not practicable to direct the appellant to suffer service tax for the impugned period under adjudication for which appeal is allowed - Decided in favour of assessee.
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