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2017 (10) TMI 1357

Commercial concern - appellant is a society formed for the re-settlement of ex-servicemen - demand of service tax - Held that:- Identical issue decided in the case of PUNJAB EX-SERVICEMEN CORPORATION VERSUS UNION OF INDIA [2010 (9) TMI 871 - PUNJAB & HARYANA HIGH COURT], where it was held that As per definition of security agency under Section 65(94) service provider should be engaged in the business rendering specified service. There is no warrant for reading therein requirement of profit motiv .....

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t 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 ₹ 45,16,632/- for the period October 2007 to September 2009 was .....

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a commercial concern. v) Whether the liabilities may be imposed retrospectively for the period when the cooperative society was not covered under the ambit of the Finance Act, 1994 to pay the service tax. vi) Whether the service tax liability may be imposed on the appellant even when it could not recover the same from its clients, which are various departments of the Government and more specifically after the order dated 17.04.2008 wherein the state has agreed to pay the service tax. vii) Wheth .....

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unj. & Har.) wherein it has been held as under:- 5. We are unable to accept these submissions. As regards absence of profit motive, we find that the charging provision under Section 68 of the Act provides for levy of service tax on the value of taxable service on every service provider. Value of taxable service has been defined under Section 67 to be gross amount charged by the service provider as consideration. There is no requirement that the service provider should provide service for pro .....

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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 contemplated to .....

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ention raised is that since order was passed after the amendment, limitation law applicable at the time of decision of a matter will apply- No doubt, limitation law as in force at the time of decision may apply but subsisting cause of action does not get affected. In MOI Engineering Limited v. State of Punjab, (2008) 32 PHT 476 (P&H) relied upon by learned counsel for the appellant, after referring to "Principles of Statutory Interpretation" by Justice G.P. Singh, it was held that .....

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