9911796707
TMI Blog2025 (1) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 M/s. Sahara Ex-Servicemen Welfare Co-operative Society Ltd., the appellant, is engaged in providing the taxable services under the category of 'Security Agency & Manpower Recruitment/Supply Agency'. During the course of audit of the appellant's record, the officers of Central Excise Commissionerate, Jaipur-I, observed the difference between the value shown in the Balance Sheets and the value shown in the ST-3 returns for the period from 2010-11 to 2013-14. On being enquired, the appellant informed that they had paid service tax only in those cases where they received amount in the name service tax from their clients. The department formed an opinion that the appellant were required to pay service tax on the entire taxable value of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Authorized Representative for the department. 3. Learned Chartered Accountant for the appellant has mentioned that the appellant is registered with Rajasthan Cooperative Society w.e.f. 02.12.2004 under Rajasthan Co-operative Society Act, 2001. It is not registered under Society Registration Act, 1860 and as such is different from being called as society. The appellant is rather as good as 'Association of Persons' as it is a 'Person' as defined under the definition of person given in subclause (vii) of Section 65B(37) of the Finance Act, 1994 and hence it is covered under the list of eligible service providers mentioned in clause 1(A)(v) of Notification No. 30/2012-ST. It is submitted that 'Association of Persons' is formed for a common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsultants and Technocrats Pvt. Ltd. (Civil Appeal No. 2013 & 2014 & Others). With these submissions, the order under challenge is prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting submissions made on behalf of appellant, learned Departmental Representative appearing for the department has reiterated the findings arrived at by the adjudicating authority. it is submitted that the information was sought from the concerned commissionerate also about claim of the appellant of being 'Association of Persons'. It has been informed that the only document submitted is the PAN card. The forth letter thereof represents the constitution of a taxable person. As per the PAN of the appellant the forth letter is 'B' 'which stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department. In the light of above observations with respect to Notification No. 30/2012, we hold that the appellant being a co-operative society was very much eligible for the abatement/exemption of 75% of the tax liability. The Order-in-Original has denied the said exemption holding the appellant is not the 'Association of Person'. To our understanding the said comparison is not required for the purpose of the impugned notification. It is an admitted fact that 25% of tax liability has been discharged by the appellant. In light of this discussion the confirmation of remaining 75% of the gross value as service tax from appellant is not sustainable. 6.2 Issue No. 2 The demand has been confirmed including the amount of reimbursement name ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
