TMI Blog2016 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, when a copy of the said order was given to the appellant. The appeal stand filed within a period of 3 months from the date of receipt of the said order and as such, it is within the limitation period. COD application is accordingly allowed. Waiver of pre-deposit - Business Support Services - manpower recruitment or supply agency - Inasmuch as information technology service to non-profit organisations was not taxable prior to 01/07/2010 and in this case the period involved is prior to the said date, no tax liability would arise. As the major part of the demand under the said category is on account of this particular category, he prays for dispensation with the condition of predeposit. - Held that:- we, though, find favour with the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, learned AR placed on record a copy of the letter dt. 18/12/2014 addressed by the Joint Commissioner clarifying that as per the office records, a common dispatch order was made on 20/09/2011 and there is no evidence of dispatch of the impugned order separately to the assessee. It further stand clarified that on the request of the appellant, a copy of the said order was given to them on 07/04/2014. 3. In view of the above clarification and in view of the absence of any evidence showing actual dispatch of the impugned order to the appellant, we hold that the date of receipt of the impugned order was 07/04/2014, when a copy of the said order was given to the appellant. The appeal stand filed within a period of 3 months from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding services under the category of Information Technology. Inasmuch as information technology service to non-profit organisations was not taxable prior to 01/07/2010 and in this case the period involved is prior to the said date, no tax liability would arise. As the major part of the demand under the said category is on account of this particular category, he prays for dispensation with the condition of predeposit. 7. Countering the arguments, learned AR submits that number of other contracts are also involved. He specifically draws our attention to the findings of the adjudicating authority in respect of one contract where the service consideration given to the appellant was ₹ 8000/- per person. This fact clearly shows that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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