2008 (9) TMI 242 - AT - Service Tax

Applicants-registered society are working for the welfare of the ex-servicemen - submission that it is not a commercial concern and, therefore, no tax is leviable thereon - Tribunal in the case of Ex-Services Security Co-operative Society Ltd. held that assessee is a Cooperative Society registered under the relevant statute for welfare of ex-servicemen, not a commercial concern - Applicant made out a prima facie case in their favour - Stay application is allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of tax and penalties to a registered society working for ex-servicemen, citing it as a non-commercial concern. The decision was based on precedent cases and the society's status under the relevant statute. The pre-deposit of tax and penalty was waived until the appeal's disposal. The order was issued on 12-9-2008.