2008 (4) TMI 240 - AT - Service Tax

Commissioner (Appeals) has dismissed the appeal for non-compliance with the provisions of Section 35F of Central Excise Act. We find that the issue is prima-facie covered by various Tribunal s decisions laying down that charitable institutions providing security services would not attract tax inasmuch as they are not commercial concerns. As Commissioner (Appeals) has not decided the issue on merits we set aside the impugned order and remand the appeal to him

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD in 2008 (4) TMI 240 allowed the appeal by Mrs. Archana Wadhwa and Mr. B.S.V.Murthy. The appellant had deposited Rs.41,24,667 out of the total demand of Rs.49,78,896. The tribunal dispensed with the pre-deposit condition for the balance amount and penalties. The appeal was remanded for decision on merits based on precedent cases regarding tax exemption for charitable institutions providing security services.