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M/s Haryana State Co-operative Labour & Construction Federation Ltd. Versus CCE, Panchkula

2016 (8) TMI 146 - CESTAT CHANDIGARH

Waive of pre-deposit - Club and Association services - applicant has provided services to Haryana Tourism Corporation and receiving the supervision charges from 2% to 3% on the contract value - Further, it was revealed that the applicant is an Apex Co-operative Society registered under the Society Act, they have been formed for the welfare, safeguard and to promote the interest of individual labour in the state of Haryana and 19 societies are members of the applicant, its members had contributed .....

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means any service provided by the Club and association in relation to provision of service facility or subscription or any other amount. The said definition have been changed w.e.f. 01.05.2011 therefore, prime facie, we are also of the view that for the period prior to 01.05.2011 for the demand of service tax, the applicant is having a strong case. - stay granted partly. - ST/Stay/58832/13-CUS (BR) Appeal ST/58196/2013-CUS (BR) - Stay Order No. 60134/2016 - Dated:- 20-5-2016 - Mr. Ashok Jindal, .....

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Tourism Corporation and receiving the supervision charges from 2% to 3% on the contract value. The applicant received the said amount for applying tenders and on behalf of their member societies therefore, it was alleged that the applicant is covered under the category of Business Auxiliary Service. Further, it was revealed that the applicant is an Apex Co-operative Society registered under the Society Act, they have been formed for the welfare, safeguard and to promote the interest of individua .....

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nistrative and financial assistance to labour cooperatives. (iii) To represent the cause of Labour Cooperatives in the state. (iv) To carry out publicity and propaganda in the interest of Labour cooperatives. (v) To enter into agreement for any sort of works with the works awarding agencies, to ensure fulfilment of execution with the help of members and Labour cooperatives and to obtain rights, concession or privileges etc from the work awarding agencies. (vi) To raise funds, take to give loan, .....

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adjudicated and demand proposed in the show cause notice was confirmed. Aggrieved from the said order, the applicant is before us. The applicant seeking waiver of pre deposit of the amount is involved. 3. The Ld. Counsel appearing on behalf of the applicant submits that in this case the show cause notice has been issued by invoking extended period of limitation and as the applicant is federation and under bona-fide belief that their activity is not liable to service tax therefore, the extended .....

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