9911796707
TMI Blog2017 (10) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... granted total exemption. 2. The facts of the case are that the appellant is a society formed for the re-settlement of ex-servicemen. The appellant is required to comply with the Rajasthan State Government's regulations and rules. The appellant is a not for Profit society and is aimed at settling the ex-servicemen and is not involved in commercial activities and cannot be considered as 'commercial concern'. The impugned order dated 21.02.2017 passed by the ld. CESTAT in Custom Appeal No. 1173 of 2011, was received on behalf of the appellant on 17.03.2017 wherein service tax amounting to 64,80,971/- (Rs. 19,64,39/- for the period November, 2004 to September, 2007 and Rs. 45,16,632/- for the period October 2007 to September 2009 was levied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether accruing profits negate the nature of a charitable organization" 4. Counsel for the department in appeal no. 80/2017 framed the following substantial questions of law:- "i) Whether the Tribunal was justified in waiving the penalty levied on the assessee by invoking the provisions of Section 80 of the Finance Act, 1994 when admittedly the assessee was liable to pay service tax and there was no reasonable cause for it to not to pay the same. ii) Whether the Tribunal was justified in deleting the penalty only on the ground that it would not be possible for it to recover the same from its clients, ignoring that it failed to provide even the basic documents and there was a deliberate act by the assessee having malafide intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rofession which occupies time, attention and labour normally with the object of making of profit as against support or pleasure. In State of A.P. v. H. Abdul Bakshi & V Bros, MANU/SC/0259/1964 : AIR 1965 SC 531, it was observed :- 4. We are unable to agree with this view of the High Court. A person to be a dealer must be engaged in the business of buying or selling or supplying goods. The expression "business" though extensively used is a word of indefinite import, in taxing statutes it is used in the sense of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. To regard an activity as business there must be a course of dealings, either actually continued or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that a statute of limitation did not have the effect of extinguishing a right of action subsisting on the date of the amendment. The relevant passage quoted in the judgment relied upon is as under :- ....Statutes of limitation are thus retrospective in so far as they apply to all legal proceedings brought after their operation for enforcing causes of action accrued earlier, but they are prospective in the sense that they neither have the effect of reviving a right of action which is already barred on the date of their coming into operation nor do they have the effect of extinguishing a right of action subsisting on that date." 6. In our considered opinion, in view of above and looking to the reasoning adopted by the Tribunal and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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