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TMI Blog2017 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... not a commercial concern before 30.04.2006 under the law - appeal allowed - decided in favor of appellant. - ST/195/2006, ST/590/2009 - 42453 -42454 / 2016 - Dated:- 8-12-2016 - Shri D. N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri M. Kannan, Adv., For the appellant/respondent Shri S. Govindarajan, AC (AR), For the respondent/appellant ORDER Per D. N. Panda Ld. Counsel submits that the appellant is a charitable institution carrying out the following charitable activities created by the trust deed dated 02.02.1951:- (a) To establish, maintain, run, develop, improve, extend, grant donations for, and to aid and assist in the establishment, maintenance, running, development, improv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence for the poor, needy and defectives and to afford them all comforts and conveniences at a low cost as possible or even free. (e) To conduct poor feeding and generally to give food and clothing to the poor, needy and defectives and to afford relief to people in distress and affected by earthquake, flood, famine, pestilence, and other accidents, and conduct, or grant donations for the support of the inmates of orphanages. (f) To engage in, carry on, help, aid and assist and promote rural reconstruction work, cottage industry and all other matters incidental thereto in India. (g) To construct, renovate, revive, or contribute or help to construct, renovate, or revive places of worship and temples dedicated to Hindu Religion. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpart education without the objective of making profit. Therefore, these institutes cannot be called a commercial concern , even if on some of their activities (like holding campus interviews), they charge fee. Accordingly, these institutes were not liable to pay service tax prior to 1-5-2006 under the category of manpower recruitment or supply service . As regards the period after 1-5-2006, decision should be taken after taking into account all material facts on case to case basis. 3. Added to the above, ld. Counsel further submitted that the taxing entry relating to the BAS in terms of section 65 (105) zzb had undergone amendment w.e.f. 01.05.2006, bringing any person carrying out the BAS activity to be liable to service tax. But, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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