TMI Blog2019 (5) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... nue could not raise any ground to counter the findings of learned Commissioner (Appeals) - appeal dismissed - decided against Revenue. - Service Tax Appeal No.70919 of 2018 - FINAL ORDER NO. 70943/2019 - Dated:- 23-4-2019 - Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) And Mr. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorized Representative for Appellant Shri Dharmendra Srivastava, Chartered Accountant for Respondent ORDER ANIL G. SHAKKARWAR Present appeal, filed by Revenue is directed against Order-In-Appeal No.107-ST/APPL/KNP/ADG-NACIN/2017-18 dated 27.03.2018 passed by Additional Director General NA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore Water Supply and Sewerage Board V/s A. Rajappa reported in 1978 (36) FLR (266), the respondent is an industry. 4. Learned Chartered Accountant on behalf of the respondent has submitted that both the grounds raised by Revenue have been dealt with by the learned Commissioner (Appeals) and further submitted that Hon ble Supreme Court in the case of M/s MSCO. Pvt. Ltd. V/s U.O.I reported in AIR 1985 SC 76, 79 distinguished the said decision in the case of M/s Bangalore Water Supply and Sewerage Board. Learned Chartered Accountant has also submitted that Indian Institute of Technology is created through Institutes of Technology Act, 1961 and the purpose stated in section 6 of the said Act is providing instruction and research ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity relating to industry, commerce or any other business. 17. I also find that the adjudicating authority relied upon Hon ble Supreme Court s judgment in the case of Bangalore Water Supply Sewerage Board, etc. v. R. Rajappa Ors. [1978]36 FLR 266. But Hon ble Supreme Court in its decision in the case of M/s Msco. Pvt. Ltd. V/s UOI-reported in AIR 1985 SC 76, 79 distinguished the above decision and held as under: it is true that in the Bangalore Water Supply Sewerage Board, etc v. R. Rajappa Ors. [1978] 3 SCR 207 this Court has held that hospitals would also come within the definition of the expression industry given in the Industrial Dispute Act, 1947. But that definition cannot be used for int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any activity relating to industry, commerce or any other business. 20. Further, body corporate is also defined in Section 65(14) of the Act as under: Body corporate shall have the meaning assigned to it in clause (7) of Section 2 of the Companies Act, 1956 (1 of 1956); {clause (7) of section 2 of the Companies Act, 1956- body corporate or corporation includes a company incorporated outside India, but does not include- (a) a corporate sole; (b) a co-operative society registered under any law relating to co-operative societies; and (c) any other body corporate (not being a company as defined under this Act) which the Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
