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2016 (9) TMI 49 - HC - Service TaxBusiness Auxiliary services / club or association services - Activities taken by the Federation for the promotion of agriculture - Held that: - federation not falling in definition of Section 65 of the Finance Act, merely on the basis of collecting the subscription amount. - The issue whether the activities of the respondent-federation would be considered as an activity for promotions of agriculture and therefore, would fall in disclaimer clause, was not addressed to by Ld. advocate. Therefore, this Court would not proceed to examine the facts in a Tax Appeal more particularly considering the smallness of the amount involved in the present appeal – no error found in decision of CESTAT – appeal dismissed – decided against the revenue.
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