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2017 (5) TMI 824 - CESTAT MUMBAI

2017 (5) TMI 824 - CESTAT MUMBAI - TMI - Business Auxiliary Service - respondent herein was engaged in undertaking the work of cleaning of nullah, roadside garbage, soil etc. at designated places in Nagpur and has received payment for such activities from Nagpur Municipal Corporation (NMC) and from Kanak Resource Management Ltd. - Held that: - it cannot be disputed that cleaning of nullahs and removal of roadside garbage and waste soil is statutory function of NMC which they have outsourced to t .....

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for appellant None for respondent ORDER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No.PVR/161/NGP/2012 dated 17.10.2012. The respondent-assessee is also filed a Cross Objection. 2. Heard learned D.R. None appeared on behalf of the respondent. Since the matter is of 2013 we take up the appeal for disposal in the absence of any representation from the respondent. 3. On perusal of records, it transpires that the respondent herein was engaged in undertaking the work .....

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behalf of the client . Coming to such a conclusion, show-cause notice dated 16.09.2010 was issued to the respondent herein. The respondent contested the show-cause notice on merits as well as on limitation. The adjudicating authority after following due process of law came to a conclusion that the services rendered by the respondent of cleaning of nullah, roadside garbage, soil etc. at designated place in Nagpur will not be taxable under business auxiliary service as the cleaning activity under .....

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cted the appeal filed by Revenue. 4. In the appeal, the contention of Revenue in the Grounds of Appeal is that both the lower authorities have not considered the CBEC Circular No.89/7/2006-ST dated 18.12.2006 as regards the applicability of service tax on the fee collected by Public Authorities while performing statutory functions/duties. The said grounds of appeal specifically relies on the paragraph 2 of the said Circular which talks about the activities performed by the sovereign and public a .....

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ivities with a profit motive. The fees collected by the respondents are not in the nature of compulsory levy and are not deposited in the Government treasury. It is further submitted that under the category of business auxiliary service , the provision of service on behalf of the client does not require that the service should be in relation to any business. It merely has to be a service, whether taxable service or not, provided to a client. Accordingly, it is prayed that the impugned order pass .....

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s, roadside garbage and waste soil and it was not a commercial activity of NMC. It is also the submission that a similar issue, in the case of CCE v. C.S. Sofware Enteerprises Ltd. - 2008 (10) STR 367 (Tri. Bang) wherein online services were rendered by respondent therein on behalf of the Government of Andhra Pradesh, it was sought to be taxed under the category of business auxiliary service has been negated by the Tribunal. 6. On a perusal of the records, we find that the issue is regarding the .....

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