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TMI Blog2016 (12) TMI 1733X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued on 28/07/2006, which is beyond the period of limitation prescribed under Section 73 - Held that:- The issue with regard to the limitation aspect is settled by the Tribunal in the case of Jaipur Ex-Servicemen Welfare Cooperative Society Ltd. [2015 (2) TMI 660 - CESTAT NEW DELHI], this decision has analyzed the diverse views prevalent at the relevant time and thereafter has arrived at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2012 (25) S.T.R. 122 (P H). However, the submission of the appellant is that the proceeding initiated by the Service Tax department for recovery of service tax is barred by limitation of time in as much as the period involved is from January to June, 2004; whereas the show cause notice was issued on 28/07/2006, which is beyond the period of limitation prescribed under Section 73. To suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of dispute there were a series of judgments of the Tribunal holding that the Cooperative Societies constituted in various States under their Cooperative Societies Acts for welfare of the exservicemen by providing employment to them, are not commercial concern and, hence, their activities are not taxable under Section 65 (105) (w) or Section 65 (105) (k) of the Finance Act, 1994 and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly while the service tax demand for the period from 25/12/2003 to 30/10/04 raised vide show cause notice dated 04/02/08 would be totally time barred . 3. The issue decided by the Tribunal in the case of Jaipur Ex- Servicemen Welfare Cooperative Society Ltd. (supra) is identical to the present issue. This decision has analyzed the diverse views prevalent at the relevant time and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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