2008 (5) TMI 24

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..... respondents, who claim to be a Trust functioning without profit motive, succeeded in getting relief from the lower appellate authority vis-a-vis the order of the original authority demanding Service tax of Rs. 2,03,630/- for the period July, 2003 to February, 2005 and imposing penalties. The appellate authority accepted the above claim and held that the Trust was not a commercial concern and hence .....

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..... ay of July, 2003. It was amended by Notification No. 8/2004-S.T., dated 9-7-2004, whereby the general exemption available to all commission agents under the Notification prior to the amendment came to be restricted to commission agents engaged in the sale or purchase of agricultural produce on behalf of clients. In other words, commission agents like the appellants engaged in the activity of purch .....

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..... em before arriving at a decision on the question whether the respondents were a commercial concern or not. It appears to me that the activity of sale of petroleum products by the appellants on behalf of M/s. Bharat Petroleum Corporation Ltd. (BPCL, for short) is, by itself, a commercial activity. If an organization engaged in commercial activity can be called a commercial concern, the respondents .....

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