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TMI Blog2020 (7) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, being services provided to group / promoter companies. 2. The brief facts of the case are that the appellant company is a limited company by guarantee and not by having share capital. The main objects of the appellant company, as per its Memorandum of Association, are to enable the members of the company to mutually avail and share common facilities and resources afforded by the company mainly in the areas of cost reduction, corporate restructuring, acquisitions, mergers, amalgamations, human resource development, business strategic planning, corporate communication, joint ventures, foreign collaboration, foreign exchange management, internal controls, management information system, research and development, finances, technical assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rces on the principle of mutuality; the transactions of the appellant are on the basis of no profit no loss basis; the appellant are an extended arm of the member companies. It is accepted principle that Service provided to one's own self is not taxable; appellant company and the member companies being one unit, the nature of service so provided by the appellant to its members would that be a service to themselves; therefore, service tax cannot be levied. 3.1. Learned counsel also submits that a pre-requisite condition for invoking service tax provisions is that there should be relationship of Service Receiver and Service Provider; in the appellant's case, members are not customers/clients of the appellant; there cannot be any dichotom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber is a client of the other member; the appellant company is another face of the member companies and actually has no independent existence; the activities under taken by the appellant are effectively activities required to be done by the member companies themselves; it's; t only that the services received by the members companies are coordinated by the appellant and the expenses in respect thereof are shared by the member companies; therefore, in the absence of service provider and client relationship, the charge of service tax under this head is not sustainable. 3.4. Learned counsel submits that as per the definition of 'Business Auxiliary service, any service provided to a client by any person in relation to procurement of goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant while submitting the ST3 return (Nil Return) for the period from April-October 2010, had informed that they have stopped their activities and submitted their registration certificate for cancellation; the appellant never suppressed any material fact from the department; audit took place in 17.02.2012, while the appellant had brought the activities to the notice of the department on 14.05.2008 itself; thus, the relevant normal period expired on 13.05.2009 and therefore, the entire demand is time barred 3.6. The learned counsel also relies on this Tribunal's decision in the case of Raheja Universal Pvt Ltd. Vs. CST, Mumbai-I [2017 (5) GSTL 289 (Tri. Mumbai)] wherein under similar facts and circumstances, Tribunal allowed the appeal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ignored, there is no finding in the impugned order that the appellant renders 'management/maintenance or repair service'. Even if the appellant has collected lump-sum amounts from the owners of the units the service of providing 'management/maintenance or repair service' is procured by the appellant from organisations that possess the necessary proficiency. In these circumstances, the appellant is a recipient of the service provided by 'management, maintenance or repair' service providers. It, therefore, does not appear to be logical for the appellant to be taxed as a provider of the service on collection from the owners and, hence, liability to tax under Section 66 of Finance Act, 1994 is not sustainable. 7. The appellant has construct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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