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2023 (9) TMI 1065 - AT - Service TaxLevy of Service Tax - Manpower Supply Services - appellant is a Society registered under Andhra Pradesh Co-operatives Societies Act 1964 - appellant has not attended the (personal hearing) PH though several opportunities were given - HELD THAT:- The Adjudicating Authority has given very detailed findings and has held that the Appellant’s arguments cannot be legally sustained, by holding that the service provider is a society registered under the Andhra Pradesh Co-operative Societies Act, 1964. The society is providing the services to M/s ONGC on commercial basis at commercially agreed upon terms and conditions. However, in the present case there is nothing on record to show that they were providing the services on a non-commercial basis and without any profit to the society. Thus in the absence of any evidence in this regard to show that the society is providing the services on non-commercial basis, the service provider’s contention that they are not commercial concern cannot be accepted and hence they are liable to pay the service tax w.e.f 16.6.2005 onwards. As regards period after 1.5.06, the society is liable to pay service tax within the meaning of ‘Person’ included in the definition in the statute. There are no reason to interfere with the detailed and considered decision given by the Adjudicating Authority - appeal filed by appellant dismissed.
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