9911796707
TMI Blog2017 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... f enumerated, are circumscribed - matter remanded to the original authority to pass a fresh order after hearing the assessee - appeal allowed by way of remand. - ST/106/2011, ST/817/2012, 85033, 85960/2013 ST/87301/2015 - A/87907-87911/17/STB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V M Doiphode, Advocate for the appellant Shri A B Kulgod, Assistant Commissioner (AR) for the respondent ORDER Per: C J Mathew We take up four appeals of M/s Kasegaon Education Society for disposal by this common order. The appellant-society is a public trust registered under the Bombay Public Trust Act, 1950 and has been constituted as a society under the Society Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the payments made to the overseas collaborator leading to issue of periodical show cause notices which sought recovery of tax on the ground that management or business consultant service had been rendered by overseas collaborator which was liable to tax under section 66A of Finance Act, 1994 read with rule 3 (iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 and that the exclusion proviso in the charging section does not apply to the appellant. Tax for the period from 1 st April 2010 to 30 th September 2010 amounting to ₹ 44,595, ₹ 36,29,304 foe the period from October 2010 to March 2011 and ₹ 2,49,879 for the period from April 2011 to September 2011 was also confirmed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the expression business or commerce in the said Rules cannot be ignored as it impacts upon the extent of levy permitted by law. Various documents highlighting the objectives of the appellant-society are placed before us. 5. In the above cited decisions, the Tribunal has noted the special enactment in section 66A of Finance Act, 1994 that deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found to be enforceable only with delineation of the specific circumstances by which the services are determinable as imported. The Rules framed for the purpose owe parentage to the exemption powers under section 93 of Finance Act, 1994. Consequently, there is an implied exemption to such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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