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TMI Blog2020 (7) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... eement and the documents which have been relied on by the parties - there are no error in the approach of the learned Single Judge in allowing the appellant to seek the remedy of appeal, which has been extended to the appellant even after a lapse of such a long time by giving the benefit of limitation. The Tamil Nadu Civil Supplies Corporation, admittedly, is a Corporation registered under the Companies Act and is basically a Corporation for transacting food and civil supplies through various projects, where certain subsidies are also extended. Merely because the Corporation is working on the principle of No profit No loss basis, the same cannot enure to the benefit of the appellant, who is a Contractor, extending his service as Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and further the clause 105 (zzq), the activity carried out by the appellant under the agreement did not relate to any commercial or industrial purpose with which the Tamil Nadu Civil Supplies Corporation was engaged and for this, learned counsel for the appellant also relied on the letter written by the Managing Director of Tamil Nadu Civil Supplies Corporation Ltd to the Deputy Commissioner, Central Excise and Service Tax dated 28.05.2010 and the same is extracted hereunder for ready reference: Dr.Veera Shanmuga Moni, IAS Managing Director Tamil Nadu Civil Supplies Corporation Ltd, 12, Thambusamy Road, Kilpauk, Chennai-600010 CE/C4/20482/2010 Date 28.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on no profit and no loss basis. Therefore it is requested that the points stated above may be taken into consideration and the demand for levying service on Contractors, who undertook civil construction works for TNCSC may please be withdrawn. 5. Thus, both on the legal provisions, as pointed out, coupled with the aforesaid supporting letter, it is urged that there is no occasion to levy service tax on the appellant and therefore, the orders passed by the Assistant Commissioner of Central Excise were erroneous and the writ petition ought to have been entertained. 6. We find that the learned Single Judge has dismissed the writ petition on the ground of alternative remedy of an appeal being available against such orders. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been adopted for extending the period of limitation or other wise, but even on merits, we are not satisfied about the nature of activities which is sought to be made the basis for raising a challenge to the orders. 10. The Tamil Nadu Civil Supplies Corporation, admittedly, is a Corporation registered under the Companies Act and is basically a Corporation for transacting food and civil supplies through various projects, where certain subsidies are also extended. In our opinion, merely because the Corporation is working on the principle of 'No profit No loss basis, the same cannot enure to the benefit of the appellant, who is a Contractor, extending his service as Contractor for the purpose of raising construction for the Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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