9911796707
TMI Blog2015 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... in all the appeals is same and all the appellants are different branches of the same society namely Karavali Credit Cooperative Society Ltd. In some cases more than one order has been passed in respect of the same branch and there may be two-three appeals also. The issue involved is whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to tax under Banking and other Financial Services or not. 2. Heard both sides. The learned counsel for the appellant submitted that with effect from 01.06.2007, the definition of banking and other financial services was amended whereby only when the service provided is to a commercial concern, tax is attracted. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be registered under cooperative societies Act. He also takes us through the objectives of the cooperative society, the appellants before us to show that the objective of the society is to benefit and improve the economic condition of the members. He also submits that dividends are distributed among the members. As regards the claim of the appellants that the department cannot ask for tax on reimbursable expenses he submits that expenses recovered in the name of postage charges, notice charges, maintenances of records etc., have been recovered only to avoid payment of service tax and in reality they are all part of the services. The learned C.A. on behalf of the appellants relies upon the decision of the Hon'ble Delhi High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground of mutual interest but that would again require detailed examination of Statutes, the decision of the Hon'ble High Court and further comparison between a club and an association and the cooperative society which can be done at the time of final hearing. Since the appellant have deposited and service tax in almost all the cases excepting two or three cases, at this stage we consider that it would be appropriate to treat all the appellants in the same manner and therefore it would be appropriate to require all the appellants to ensure that in all the cases, service tax demanded is paid. As regards interest liability, late fee for filing return, the requirement of predeposit is waived wherever the same has not be paid or partly p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
