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2018 (2) TMI 233 - AT - Service TaxBusiness Auxiliary Service - failure to discharge service tax - charitable concern - Held that: - it is seen prior to 1.5.2006, the services rendered to a client by a commercial concern would only qualify as BAS. The services rendered to any person did not fall within the ambit of 'Business Auxiliary Service'. It is brought out from the records that appellant company is a registered under Section 25 of the Companies Act as a non-profit organization and therefore cannot be considered as commercial concern. The Tribunal in the case of Raja Charity Trust [2017 (2) TMI 387 - CESTAT CHENNAI] had an occasion to analyze a similar issue and has taken the view that in cases where the assessee is not a commercial concern would not be covered by definition of 'Business Auxiliary Service' during the relevant period. Demand not sustainable - appeal allowed - decided in favor of appellant.
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