TMI Blog2018 (4) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... s erroneous. The Regulation makes it mandatory for such labeling. The assessee-Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Service Tax. Appeal allowed - decided in favor appellant-assessee. - ST/55226 of 2014 - 50937/2018 - Dated:- 27-2-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Appellants (Rep. by Sh. Kamal Aggarwal, CA) Respondent (Rep bySh. Amresh Jain, DR) PER B. RAVICHANDRAN: The assessee - Appellants is an organization working under the Ministry of Power, Government of India. They are mainly entrusted with the work of developing policies and strategies for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory obligatio n in terms of the Act and Regulations of the Government, Service Tax is not leviable. There is no service provider and service recipient regulation in such Statutory Act. He further contended that the original authority erred in holding that labeling of air - conditioner etc. is optional for the manufacturer. Regulation 5 of 2009 and other similar Regulations clearly stipulate that, every room air conditioner shall display label at the time of sale and such label shall be either adhered to, or attached as a swing tag, on it. For non - display, the manufacturers are liable for substantial penalty. As such, he submitted that the assessee - Appellants cannot be put to Service Tax liability. 4. The learned DR reiterated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to deposit in a designated fund which will be used for organizational expansion of the assessee - Appellants, t heir expansion and further requirements are mandated by the Government Regulations and they are under the direct control of the Ministry of Power supported by budgetary frame work. In case of winding up of the assessee -Appellants organization, the whole of the assets and finance will lie with the Central Government under whose authority they are created. 6. In view of the above facts and discussions, we find that the impugned order is not legally sustainable. The assessee - Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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