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TMI Blog2014 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... he normal period of one year is confirmed along with appropriate interest. In the facts and circumstances of the case, imposition of penalties is not justified - Decided partly in favour of assessee. - ST/496-497/2008-Cus.(BR) - Final Order Nos. ST/A/724-725/2012-Cus.(PB) - Dated:- 27-11-2012 - Ms. Archana Wadhwa, Member (J) and Shri Mathew John, Member (T) Shri Vijay Kumar, Advocate, for the Appellant. Shri Amrish Jain, DR, for the Respondent. ORDER There are two appeals being decided in this proceeding. Both are filed by the same appellant on the same issue but they relate to different periods, as per details below: S. No. Appeal No. Period Involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for appellant submits that during the period prior to 1-5-2006 only services rendered by a commercial concern was taxable under entry 65(105)(zzb). It is held by the Tribunal that co-operative society formed by retired military personnel cannot be considered as commercial concern. He relies on the following decisions : (i) Bhootpurv Sainik Society v. CCE - 2012 (25) S.T.R. (39) (Tri.-Del.) (ii) Ranbanka Purva Sainik Bahuudshiya Samiti Ltd v. CCE - Final Order No. ST/584/2011-Cus. [DB]; (iii) Rajputana Ex-Servicemen Co-operative Society v. CCE Jaipur-I Final Order No. ST/617/2011-Cus. [DB]. 4. The Counsel pleads that the ratio of the decision should apply to the appellants also. 5. The Counsel also submits the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity will come within the meaning of both customer care service provided on behalf of the client and provision of service on behalf of the client . The client in this case is JVNNL and the customer is the consumers of electricity supplied by JVVNL. 9. The ld. AR further points out that since the appellant had not taken out registration and was not filing any return the allegation of suppression is maintainable against the appellant and the demand is rightly confirmed. 10. We have considered arguments on both sides. In view of the decision of the Hon. High Court of Punjab and Haryana in the case of Punjab Ex-servicemen Corporation (supra), the appellant cannot get out of the tax net on the pleading that they are not a commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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