2009 (1) TMI 201 - AT - Service Tax

Business Auxiliary Service - appellants had raised the plea that their Trust was a Charitable Trust and therefore not a commercial concern so as to come within the purview of section 65(105)(zzb) of the Finance Act 1994 so as to attract service tax matter remanded to verify the claim of the appellant.

Summary

The Appellate Tribunal CESTAT, Chennai, remanded a case back to the Commissioner of Central Excise regarding a demand for service tax on a Trust, stating that the Trust being a Charitable Trust may not be liable for service tax. The Tribunal set aside the previous order and directed a fresh decision considering this aspect and other pleas raised by the appellants. The appeal was allowed by way of remand.