9911796707
TMI Blog2008 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... hence exempted from tax under Business Auxiliary Service - provisions of Trust Deed require to be examined for the purpose of determining as to whether the respondents can be treated as a commercial concern – matter remanded for de novo adjudication - S/107/2006 - 424/2008 - Dated:- 2-5-2008 - Shri P.G. Chacko, Member (J) Smt. R. Bhagyadevi, SDR, for the Appellant. Shri M. Karthikeyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the above period. Under Section 65 (19) of the Finance Act, 1994, any service in relation to promotion or marketing or sale of goods produced or provided by or belonging to the client and also the service rendered by a commission agent were within the coverage of BAS, during the material period. Notification No. 13/2003-S.T. ibid exempted BAS provided by a commission agent from payment of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the lower authorities. 3. The principal case of the respondents is that they are a non-profit-motivated Trust and hence not a 'commercial concern' and hence not liable to pay Service tax in the category of BAS. The only document produced by them in support of this plea is a Deed of Trust dated 27-12-1999, which is in Tamil. There is nothing in the orders of the lower authorities to indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case in this perspective. Learned consultant, at this stage, submits that the respondents can produce their accounts to establish that the activity in question was not profitable for the respondents. 4. In the aforesaid circumstances, I am of the view that the case must be sent back to the original authority for de novo adjudication. That authority should consider afresh the principal cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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