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Visakhapatnam Stevedores Association Versus Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I

2015 (5) TMI 807 - CESTAT BANGALORE

Manpower Recruitment and Supply service - principle of mutuality - Invocation of extended period of limitation - Held that:- issue is prima facie covered by the Gujarat High Court [2013 (7) TMI 510 - GUJARAT HIGH COURT] and Jharkhand High Court [2012 .....

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ant'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 - Stay granted. - ST/Stay/923/2012, ST/1316/2012-DB - Dated:- 25-3-2015 - Archana Wadhwa, Member (J) And .....

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iation 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 un .....

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Thirteen Lakhs Ninety Nine Thousand Eight Hundred and Forty Two only). There is a small demand of around ₹ 8,000/- (Rupees Eight Thousand approximately) under the category of Club or Association service. 2. The contention of the learned advoca .....

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y of various persons on the basis of intends raised by the 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 .....

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#39;s decision in the case of Ranchi Club Ltd. Vs. Chief Commr. of C. EX. & S.T, Ranchi Zone [2012 (26) S.T.R. 401 (Jhar.)] as also by relying upon the Hon'ble Gujarat High Court's decision in the case of Sports Club of Gujarat Ltd. Vs. U .....

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ax. He also draws our attention to a latest decision of the Tribunal in the case of M/s. Federation of Indian Chambers of Commerce and Industry Vs. CST, Delhi - Appeal Nos. 58191, 58306 and 58304 of 2013, Appeal No. 55424 of 2013, wherein by taking n .....

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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 the various stevedore members who could have utilized the same for payment of service tax .....

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