TMI Blog2019 (7) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act. The certificate is granted under Section 12A and the procedure for grant of certificate is given in Section 12AA of the Income Tax Act. Further, it is evident from the certificate of registration dated 08.12.1998, that the appellant is having the status of being registered under the provisions of Section 12AA of the Income Tax Act. Further, the appellant has also led evidence that they are continuing the status as the Charitable Trust/Organisation, as they have been granted exemption in their assessments for the financial years 2014-15 and 2015-16 by the Income Tax authorities which is applicable to Charitable Trust registered under Section 12AA, as is evident from the intimation under Section 143(1) of the Income Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s use by general public. The service provider issued the invoices and charged service tax therein. They paid the service tax and value of services to the service provider. As per invoices issued by the service providers, they had charged 50% of the tax payable in their invoices and as per invoices, remaining 50% tax was to be paid by the appellant being service receiver, under reverse charge mechanism. Accordingly, they deposited remaining 50% tax amounting ₹ 2,03,757/- vide challan dated 24.12.2014. Subsequently, they came to know that services provided by the service provider in question was exempt from whole of the tax leviable thereon, vide S. No. 13(c) of Notification No. 25/2012-ST dated 20.06.2012. Therefore, they filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal upholding the finding of the adjudicating authority. Being aggrieved, the appellant is before this Tribunal. 6. Learned Counsel for the appellant have taken me through the copies of registration certificate dated 08.12.1998 which states that in pursuance of registration application under Section 12A(a) of the Income Tax Act, in the prescribed form, filed on 16.11.1998 the registration is granted by entry at S.No. 107/10/98-99, in the register of application under Section 12A(a), maintained in the office of Commissioner of Income Tax, Jodhpur. Such certificate had been communicated to the appellant vide communication No. CIT/ JU/ Judicial.II /12A(a)/3369 by the Income Tax officer, Judicial-II, office of the Commissioner of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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