9911796707
TMI Blog2017 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... and assist in the establishment, maintenance, running, development, improvement, and extension of, elementary schools, secondary schools, high schools, colleges, industrial, technical, vocational, and other art, craft , and science schools and colleges and institutions of Tamil, Hindi, or Sanskrit learning, hostels for the benefit of students, and generally all kinds of educational institutions whether general, technical, vocational, professional or of other description whatsoever for the welfare and uplift of the general public and to institute and award scholarships in India or elsewhere in the world for study, research, and apprenticeship for all or any; off the said purpose. (b) To establish, maintain, run develop, improve, extend, gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aces of worship and temples dedicated to Hindu Religion. (h) To conduct, institute, and carry on, discourses, lectures, and classes for the propagation of Hindu Religion. (i) To publish, print, and subsidise the publication and printing of works and writings on Hindu Religion and encourage, develop, and help the propaganda for the right understanding and spreading of Hindu Religion. (j) To take over any existing educational, charitable, or religious institution and to conduct, run, maintain, develop, and improve the same." 2. Ld. Counsel submitted that in the adjudication, ld. Adjudicating authority demanded service tax on the appellant holding that appellant provided Business Auxiliary Service (BAS) and more specifically as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to be liable to service tax. But, prior to that the term used in the taxing entry was a commercial concern carrying out the BAS activity to be liable to service tax. To appreciate the taxing entry, ld Counsel submits that the original entry under section 65 (105) (zzb) read as follows:- "(zzb) to a client, by commercial concern in relation to business auxiliary service [Emphasis supplied] This above entry remained in force till 30.04.2006. From 01.05.2006, the taxing entry brought any person in substitution of the term commercial concern providing BAS service to the fold of taxation. Such amending entry read as under:- "(zzb) to a client, by any person in relation to business auxiliary service" [Emphasis supplied] 4. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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