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TMI Blog2020 (12) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... ETC [ 2017 (7) TMI 224 - SUPREME COURT] has held that service tax cannot be levied on the foreman of chit fund business for the period from 15.06.2007 to 14.06.2015. The Respondent shall not be entitled to recover the service tax demanded from the Petitioner in the impugned order - Petition disposed off. - W.P. No. 104 of 2017 and W.M.P. No. 111 of 2017 - - - Dated:- 21-12-2020 - MR. P.D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India -vsMargadarshi Chit Funds (P) Ltd., [(2017) 13 SCC 806] has held that service tax cannot be levied on the foreman of chit fund business for the period from 15.06.2007 to 14.06.2015 and relevant passages from that decision are extracted below:- 23. ....By the aforesaid amendment, activity carried out by foreman of a chit fund for conducting or organising a chit in any manner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that inasmuch as service tax has been levied on the commission paid to the Petitioner from April 2014 to March 2015, which falls during the period for which service tax could not be levied, the impugned order cannot be sustained. 4. Having regard to the said authoritative pronouncement of the Hon'ble Supreme Court of India which holds the field, it is not possible to sustain the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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