2013 (9) TMI 927

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..... ate Tribunal has passed a cryptic order and has not even bothered to analyze the reasons recorded by the Commissioner (Appeals). Unless those reasons were to be reversed by the Appellate Tribunal, it was not open to the Appellate Tribunal to take a contrary view on the question raised by the appellant - Without expressing any opinion on the question, as formulated in the fact situation of the pres .....

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..... her the function of M/s H.P. ExServicemen Corporation, Hamirpur (H.P.) (the respondents) as defined in Section 15 (2) (i) of the Himachal Pradesh ExServicemen Corporation Act, 1979 are not enough to construe that the respondents are a commercial concern? 4. That question was considered by the adjudicating Authority in the first place and answered against the respondent. In appeal, the Commissio .....

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..... led as Parchee Fee from the Truck Members of the Corporation which is the taxable value of the service. The appellant are required to pay service tax on such amount under the category of Business Auxiliary Service. The fact that amount so collected is used for the upliftment of the Exservicemen who are truck operators member of the appellant's Corporation does not change the taxability of the serv .....

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..... 15 of the Act aforesaid was to provide welfare measure without acting as a commercial concern. Accordingly, it is not practicable to direct the appellant to suffer service tax for the impugned period under adjudication for which appeal is allowed. 6. On a bare perusal of the reasons recorded by the Appellate Tribunal, we have no manner of doubt that the Appellate Tribunal has passed a cryptic .....

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..... pellate Tribunal. Since, we have already set aside the impugned decision, we do not think it necessary to dilate further on that grievance and make it clear that even those issues can be agitated by the respondent before the Appellate Tribunal, which will have to be decided on its own merits in accordance with law. In other words, all questions are left open to be answered by the Appellate Tribuna .....

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