2013 (12) TMI 1429

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..... it is difficult to construe the appellant to be commercial concern acting in a ‘commercial manner’. The very object of Section 15 of the Act aforesaid was to provide welfare measure without acting as a commercial concern. Accordingly, it is not practicable to direct the appellant to suffer service tax for the impugned period under adjudication for which appeal is allowed - Decided in favour of ass .....

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..... n transport business was brought to tax. The finding recorded shows that service provided to members of the appellant were brought to the taxable entry of business auxiliary service. 5. Gazette Notification copy available at page 81 to 87 of appeal folder shows that aforesaid enactment recognized a firm registered under Indian Partnership Act, 1932, an association registered under Societies Regi .....

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..... ns were substituted by the word any person after 2006 in the respective taxing entry from 1-5-2006. 8. From the scheme and object of the law notified in Gazette aforesaid, it is difficult to construe the appellant to be commercial concern acting in a commercial manner . The very object of Section 15 of the Act aforesaid was to provide welfare measure without acting as a commercial concern. Ac .....

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