9911796707
TMI Blog2011 (9) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 65(25a) of the Finance Act, 1994. The appellant is Employees Welfare Trust constituted by M/s. Infosys Technologies Ltd. The impugned demand of tax is on the membership fee collected by the trust from the employees of the said company during the period from 16/6/2005 to 30/4/2006. Ld. Counsel for the appellant has made submissions on merits as well as on limitation. The relevant show-cause notice was issued on 6/10/2009 invoking the extended period of limitation for recovery of the aforesaid amount of service tax by alleging that the appellant suppressed material facts with intent to evade payment of tax. Ld. Counsel has, indeed, focused on the limitation aspect. At the outset, he has submitted that the appellant applied for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above explanation to Section 65 ibid and maintained that, till the insertion of the explanation, "taxable services" did not include any service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. Even at that time, it was clearly submitted by the appellant that the explanation was applicable to taxable services including 'Club or Association Service'. Ld. Counsel has also claimed support from certain other decisions in the present context. It is further submitted that, in the Bhubaneshwar Commissionerate in similar set of facts, demand was raised under the same head on the company rather than on the trust. In this connection, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther proposals on merits, they made the above plea in the context of resisting the demand on the ground of limitation as well. Today, ld. Counsel has also been able to bring on record certain decisions which would go to support the plea of bona fide belief which the appellant is said to have maintained during the material period regarding liability to pay service tax under 'Club or Association Service'. The show-cause notice in question was issued after a lapse of three years since the relevant period. Prima facie , the appellant has made out a case against the demand of service tax on the ground of limitation. In this view of the matter, we grant waiver of predeposit and stay of recovery in respect of the amounts adjudged against the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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