TMI Blog2015 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... cial concern were not part of the definition. Therefore that decision is not applicable. Similarly, Punjab Ex-servicemen Corporation is not a cooperative society and it has not been stated so. Therefore, it may not be appropriate to apply this decision to the present case. In the result, we are left with a decision of the Tribunal wherein this Tribunal had taken a view that cooperative society is not a commercial concern in the case of ex-services security cooperative society Ltd. This decision is squarely applicable to the facts of this case. In this case, the appeal itself had been allowed. In any case for prima facie waiver of predeposit and stay against recovery, in our opinion this decision can be taken into account. - wherever service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.06.2007, the definition of banking and other financial services was amended whereby only when the service provided is to a commercial concern, tax is attracted. He submits that cooperative society cannot be considered as a commercial concern. He relies upon the decision in the case of Ex-services Security Cooperative Society Ltd. Vs CCE Belgaum [2008 10 S.T.R. 319 (Tri Bang)]. Further he also relies upon the decision of the Hon'ble High Court of Jharkhand in the case of Ranchi Club Ltd. Versus CCE ST Ranchi Zone (2012 (26) S.T.R. 401 (Jhar.) wherein it was held that in the case of club or association, it cannot be said that the club or association provides a service to its Members. He submits that cooperative society stands on a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax and in reality they are all part of the services. The learned C.A. on behalf of the appellants relies upon the decision of the Hon'ble Delhi High Court in the case of Punjab Ex-service men corporation Vs UOI [2012 (25) S.T.R. 122 (P H)] and Madhav Nagrik Sahkari Bank Ltd Vs CCE Indore [2012 (27) S.T.R. 352 (Tri-Del)] was also relied upon. 4. We have considered the submission made by both sides. Whether a cooperative society can be considered as a commercial concern or not is the question before us. The learned Commissioner has taken a view that only a charitable trust or other organization which is established for not making profit can be considered as a non-commercial concern and in this case, the society obviously un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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