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Sukhmani Society for Citizen Services Versus C.C.E & S.T., Chandigarh

2016 (9) TMI 588 - CESTAT CHANDIGARH

Demand - Business Auxiliary Service during the period 01-04-2005 to 31-03-2010 - appellant is running SUWIDHA (Single User-friendly Window Disposal and Help-line for Applicants) Centers at various towns of the district - providing various Government services under one roof - Held that:- the commissioner in the impugned order has taken the view that ‘provision of service on behalf of the client’ appearing in the definition of Business auxiliary Service, would mean that any service on behalf of an .....

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e service should not be in the nature of statutory duties of the government. Therefore, the impugned order is set aside. - Decided in favour of appellant - ST/1547/2011 (DB) - Final Order No. A/60939/2016-CU(DB) - Dated:- 19-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Shri A. A. Batra, C. A. for the appellant Shri Harvinder Singh, Lt. D.R. for the Respondent ORDER The present appeal is directed against the Order dated 06.09.2013 passed by the Commissio .....

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ministration and eminent personalities on its Board of Governors as ex-officio members. The appellant is running SUWIDHA (Single User-friendly Window Disposal and Help-line for Applicants) Centers at various towns of the district. The appellant through these SUWIDHA Centers, is engaged in facilitation of issue of different kinds of licenses, permissions and registrations by the Govt. of Punjab such as registration of Births and deaths, Marriages, Vehicles, Driving Licenses, Ration Cards, Arms Li .....

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DHA centers do provide society s services as front office/help desk of Govt. department/agencies, handling the statutory and non-statutory work and receive payments on their behalf which otherwise these department/agencies would have attended themselves. The appellant has been registered as a Society under Society Registration Act XXI of 1860 and acts as per guidelines of the Punjab State e-governance Society with a view to provide various Govt. Services under one roof and is charging facilitati .....

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ining to all departments to the public. These are in the nature of facilitization services to the general public and does not fall within any category of taxable service. (ii) The services rendered by them cannot be charge to services tax under Business Auxiliary Service, since the service recipient is the Government. Unless the services are in relation to business, no service tax is chargeable. (iii) The services which are facilitated by the appellant are falling in the category of sovereign fu .....

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R 480 (Tri.-Mum.)] (d) Intertoll India Consultants (P) Ltd. Vs. Commr of Ex.,Noida - [2011 (24) STR 611 (Tri.-Del.)] (e) Yardstick Technologies Pvt Ltd. Vs. Commr of ST.Mumbai-II - [2014 (10) TMI 521 - CESTAT Mumbai] 4. The definition of Business Auxiliary Service during the period of dispute has under gone several charges but the portion of the definition which is relevant for the present proceedings is given below: Businesss Auxiliary Service Means any service in relation to- (i) - (ii) - (iii .....

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15-06-2005 Taxable service means any service provided to a client, by a commercial concern, in relation to business auxiliary service. 5. The appellant is a society registered under Society Registration Act and its function is to provide various Government services under one roof. Illustrative list of such services is as hereunder. - Marriage Certificate - Police Clearance Certificate - Permission to use Loud-Speakers - Collection of water and sewerage charges - Building plans - Births & De .....

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on of services to the public on behalf of the government. 7. For rendering business Auxiliary Service, there will be three persons e.g. A, B And C. If B provides the service to C on behalf of the A, then B is said to render business auxiliary service. The consideration for the services would be paid by A to B. The view taken by the Revenue is that A is the government, B is the appellant and C is the public. The consideration is taken as the amount collected as facilitation charges . The appellan .....

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ous departments. Hence, taxability under the category would arisen only if the govt. department is engaged in business or commerce and services provided by the appellant are auxiliary to their business. 8. The activities facilitated by the appellant, such as issue of birth and death certificate, marriage certificate, vehicle registration etc are undoubtedly in the nature of the statutory functions of the govt. The CBCE vide Circular No. 96/07/2007- ST dated 23-08-2007 has clarified that services .....

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TO) issue fitness certificate to motor vehicles; . Directorate of Boilers inspects and issues certificates for boilers; or . Explosive Department inspects and issues certificate for petroleum storage taken, LPG/CNG tank in terms of provisions of the relevant lows. Authorities providing such functions, required to be performed as per low, may collect specific amount of fee and the amount so collected is deposited into government account. Whether such activities of a sovereign / public authority, .....

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are deposited into the Government account. Such activities are purely in public interest and are undertaken as mandatory and statutory functions. These are not to be treated as services provided for a consideration. Therefore, such activities assigned to and performed by a sovereign/ public authority under the provisions of any low, do not constitute taxable services. Any amount/ fee collected in such cases are not to be treated as consideration for the purpose of levy of service tax. However, i .....

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