TMI Blog2015 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... arently, the services rendered by the respondent at the relevant time were found not taxable. - Decision in the case of Bhogavati Janseva Trust Vs. CCE, Kolhapur [2014 (9) TMI 482 - CESTAT MUMBAI] and Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society Vs. CCE, Kolhapur [2014 (12) TMI 42 - CESTAT MUMBAI] followed - No merit in appeal filed by Revenue - Decided against Revenue. - Application No.ST/CO/41/10, Appeal No.ST/391/10 - Final Order Nos. A/ 538-539/2015-WZB/STB - Dated:- 13-3-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri S V Nair, Supdt (AR) For the Respondent : Shri D R Gadekar ORDER Per: M V Ravindran: 1. This appeal is filed by the Revenue against Order-in-Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was expressed by the bench in Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society Vs. CCE, Kolhapur - 2014 (36) STR 123 (Tri-Mum). It was brought to our notice that identical view was expressed by the bench in the case of Godavari Khore Cane Transport Company Pvt. Ltd. Central Excise Appeal No. 19 of 2014. The judgment of the Godavari Khore Cane Transport Company Pvt. Ltd. was taken in appeal by the Revenue before the Hon'ble High Court of Bombay at Aurangabad. Their Lordships has upheld the order of the Tribunal reported as in Appeal Nos.ST/256/08, ST/68, 07/09-Mum. The ratio of the judgement of the Hon'ble High Court at para 6 7; we with utmost respect reproduce the same. 6. We are not inclined to accept this submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document nor any particular activity undertaken by the parties to the contract would be decisive. 7. In any case, the agreement itself is eloquent enough to draw the above conclusion. In this background, we must look at the show cause notice dated 16.10.2008. On that date, whether the Revenue was in a position to levy tax on services provided by the respondent? The answer has to be in negative. Having regard to the history of service tax in our country, it becomes clear that when the State was in the process of including various types of services in service tax net, the State's policy was to include different services at different point of time. For the first time in 1997, the State included Recruitment Service as taxable service. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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