9911796707
TMI Blog2015 (5) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Mr S Teli, AR ORDER Per: Archana Wadhwa: The appellant is an association of stevedores registered under the Societies Registration Act as a non-profitable association with an aim to solve the day-to-day problems of its members as regards providing of "gear boys" and "deck foremen". Revenue by entertaining a view that such activity of the appellant amounts to providing services falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he members. As such the entire activity is based upon the mutuality of interest between the assessees and its members and cannot be held to be an activity liable to service tax. Learned advocate makes it clear that apart from supplying the gear boys and deck foremen to its members, they are not supplying any such persons to any other person who is not a member of the association. As such by relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above 2 decisions of the Hon'ble High Courts, the Tribunal has held that where the services provided are in the nature of charitable services to its members, the consideration received from the members cannot be held liable to service tax. Apart from the members it is the contention of the learned advocate that even if they would have paid the service tax, the same was available as credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of Indian Chambers of Commerce and Industry. Apart from that we also prima facie find favour in the appellant's contention that demand is barred by limitation. On this ground we are of the view that appellant has a good prima facie case in its favour so as to allow the stay petition unconditionally. We ordered accordingly.
(Order pronounced and dictated in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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