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TMI Blog2010 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... curity guards or implementation of the scheme itself - Held that: - Board does not appear to be a commercial concern - waiver of pre-deposit and stay of recovery in respect of the Service tax amount, interest thereon and penalties - ST/9/2009 - S/173/2010-WZB/C-II/CSTB - Dated:- 21-6-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) REPRESENTED BY : Shri R.G. Sheth, Advocate, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, both filed by the appellant, one for waiver of pre-deposit and stay of recovery and the other for out-of-turn hearing of the stay application. Since the stay application itself comes up for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulation of Employment Welfare) Act, 1981. The preamble of this Act shows that it was enacted for regulating the employment of Private Security Guards employed in factories and establishments in the State of Maharashtra and for making better provisions for their terms and conditions of employment and welfare, through the establishment of a Board therefor, and for matters connected therewith. For the purpose of ensuring an adequate supply and full and proper utilization of Security Guards in factories and establishments, and generally for making better provision for the terms and conditions of employment of such workers, the State Government was authorised by the Act to introduce appropriate schemes. Accordingly, the State Government intr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity Guards of the Board, shall be defrayed by payment made by registered principal employers to the Board. Every registered principal employer shall pay to the Board such amount, by way of levy in respect of registered Security Guards of the Board allotted to and engaged by him, as the Board may specify by public notice or written order to the registered principal employer. Clause (40) further provides that an employer to whom the Scheme applies shall pay the levy as principal specified by the Board from time to time. One of the documents forming the basis of the impugned demand is a letter dated 28-9-04 issued by the Pune District Security Guard Board to the Superintendent of Service Tax. This letter narrates the circumstances in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board in the form of fixed deposits with the nationalized banks. The interest which accrues to the Board from such fixed deposits will be distributed among the security guards or utilised for their welfare. The administration charges forming part of the above levy are utilised to meet the administrative expenses incurred for implementing the provisions of the Act. It is submitted that the Board is a statutory body with welfare objectives which is neither the contractor for providing any services of guards to any employer nor a contractor employing such guards. The Board collects a part of the charges from the employers and distributes the same to the guards and also manages various activities for the welfare of the guards. The letter fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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