TMI Blog2020 (3) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... s condonation of delay of 71 days in filing the appeal. For the reasons stated in the application, the delay is condoned. The application stands disposed of in the aforesaid terms. CM APPL. 39986/2019 (delay in re-filing of 150 days) By this application the applicant seeks condonation of delay of 150 days in re-filing the appeal. For the reasons stated in the application, the delay is condoned. The application stands disposed of in the aforesaid terms. SERTA 20/2019 The present appeal has been filed challenging the final order dated 4th June, 2018 passed by the Customs Excise Service Tax Appellate Tribunal (CESTAT) in Appeal No. 52555/2014 filed by the respondent, whereby the appeal of the respondent was allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraphs 12 and 17 therein), to the effect that a company incorporated under the Companies Act cannot be said to be established by that Act. What is missed, however, is the fact that a Company incorporated under the Companies Act or a cooperative society registered as a cooperative society under a State Act can certainly be said to be constituted under any lawfor the time being in force. In R.C. Mitter Sons, Calcutta v. CIT, West Bengal, Calcutta (1959) Supp. 2 SCR 641, this Court had occasion to construe what is meant by constituted under an instrument of partnership, which words occurred in Section 26A of the Income Tax Act, 1922. The Court held: The word constituted does not necessarily mean created or set up , thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as the section would take in cases both of firms coming into existence by virtue of written documents as also those which may have initially come into existence by oral agreements, but which had subsequently been constituted under written deeds. 73. It is, thus, clear that companies and cooperative societies which are registered under the respective Acts, can certainly be said to be constituted under those Acts. This being the case, we accept the argument on behalf of the Respondents that incorporated clubs or associations or prior to 1st July, 2012 were not included in the service tax net. In view of the aforesaid Supreme Court judgment, no question of law arises for consideration in the present matter. Accordingly, the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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