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TMI Blog2015 (3) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ble service defined in Section 65(25a) read with Section 65(105)(zzze) of the Act, prior to 01.05.2011. The Memorandum of Association of the applicant are similar to the memorandum of Association in the case of M/s. FICCI (supra). It is also noted that CBEC vide Circular No.145/14/2011-ST dt. 19.8.2011 clarified that service tax paid on technical inspection and certification of export goods is eligible for refund under Notification No.17/2009-ST dt. 7.7.2009. Prima facie case is in favor of assessee - stay granted. - Application No. ST/S/141/2012, ST/185/2012 - Misc Order No. 42158/2014 - Dated:- 21-10-2014 - P. K. Das And R. Periasami,JJ. For the Appellant : Mr S Venkatachalam, Adv. For the Respondent : Ms Indira Sisup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates the findings of the adjudicating authority. She particularly submits that the applicant is registered under the Companies Act and not a charitable organization. It is submitted that the decision of the Tribunal in the case of Federation of Chambers of Commerce and Industries (supra) would not be applicable to this case as the said FICCI is registered with Society Registration Act constituted under the law. She further submits that they are rendering various services such as mandap keeper and even management and consultancy services etc and they have paid service tax also. 4. After hearing both sides, and on perusal of records, we find from the Annexure to the show cause notice that the demand was raised under various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l employment through expansion of production of goods and services for domestic/export markets; raising living standard of rural/ urban population by promoting balanced economic development through industry, commerce, and services; and for achievement of the foregoing, to promote growth of Indian business, to build international relations for making India a Global Player, to promote Indian business in matters of inland and foreign trade, transport, industry, manufacture, finance and all other economic subjects and to encourage Indian banking, shipping and insurance. (b) To encourage friendly feelings and unanimity among business community and associations on all subjects connected with the common good of Indian - business. ---- ---- - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er this appellant falls within the taxable scope of the defined entity club or association service, which is liable to tax and in the context of an additional disputed aspect as to whether this appellant falls outside the scope of the defined entity, being a body constituted under any law for the time being in force qua the exclusionary clause (i) in Section 65 (25a) of the Act. This conclusion is again in the alternative and without prejudice to our conclusions recorded on issues (a) to (d) and (f), above. Issue (g) is accordingly answered, in favour of the appellants and against Revenue. 24. On the analyses above, we hold: (a) That the appellants - FICCI and ECSEPC are engaged in activities having objectives which amount to pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allege FICCI's liability to tax on the basis of the amended provisions and thus there is denial of due process; and (f) Invocation of the extended period of limitation for initiation of proceedings against both the appellants, to the extent the extended period is invoked and the confirmation of penalties, is unjustified and unsustainable. 25. On the preceding analyses and in the light of conclusions recorded on issues (a) to (g) summarised in the preceding paragraph, the appeals are allowed but in the circumstances without costs. 5. In the present case, we find from the Memorandum of Association of the applicant company is as under :- 3 (A) The objects for which the Company is established are:- (1) To support, protect, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Memorandum of Association of the applicant are similar to the memorandum of Association in the case of M/s. FICCI (supra). It is also noted that CBEC vide Circular No.145/14/2011-ST dt. 19.8.2011 clarified that service tax paid on technical inspection and certification of export goods is eligible for refund under Notification No.17/2009-ST dt. 7.7.2009. On a perusal of the Memorandum of Association, we find that the applicant's association is for promotion of export of leather industry including the members thereof. The Tribunal in the case of FICCI held that extended period of limitation would be not applicable on this identical situation. 7. In view of the above discussion, we find that prima facie the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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