Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 240 - CESTAT AHMEDABADCommissioner (Appeals) has dismissed the appeal for non-compliance with the provisions of Section 35F of Central Excise Act. We find that the issue is, prima-facie, covered by various Tribunal’s decisions laying down that charitable institutions providing security services would not attract tax inasmuch as they are not commercial concerns. As Commissioner (Appeals) has not decided the issue on merits, we set aside the impugned order and remand the appeal to him
|