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TMI Blog2023 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent was providing services to the municipal committee but not on behalf of the municipal committee. The respondent are collecting the municipal tax as levied by the municipal committees which are part of State Govt. of Haryana, even if it is assumed that the services of the respondent are taxable services, even then the taxable services of collecting duties and taxes levied by the Central/State Govt. are fully exempted from service tax under the authority of Notification No. 13/2004-ST dated 10.09.2004. There are no infirmity in the impugned order warranting interference by this Tribunal - appeal of Revenue dismissed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) And HON BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Further, the Constitution of India recognize the constitution of municipalities, their powers, authority and responsibilities to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and limits as may specified in law. That the State Government of Haryana vide Order No. 9/26/2000-5CI dated 16.05.2000 has empowered the Municipal Committee to impose tax on the consumption of electricity @ 5 paise per unit of electricity consumed by any person falling within the limits of municipality in the State of Haryana. Further, the State Government has authorized the respondent to collect the tax and pay the same to the municipal committees in the same manner as if it were electricity duty payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal committees for whom the respondent collects the tax are not involved in any business or providing any services to their clients. The Ld. Commissioner also held that the Respondent is a statutory body constituted by law to perform certain functions of the State Govt. as a local Self Govt and hence the Ld. Commissioner dropped the demand. Against which the department has filed the present appeal. The Respondent has also filed the cross objections. 3. Heard both the parties and perused the material on record. 4. Ld. AR submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of Business Auxiliary Service . He further submitted that the Respondent has prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission, he relied upon the following decisions:- Commr. of Service Tax, Delhi Vs. Intertoll ICS CE Cons. O MP Ltd. - 2013 (31) STR 477 (Tri-Del) Ideal Road Builders P. Ltd. Vs. Commr. of S.T., Mumbai - 2015 (40) STR 480 (Tri-Mum) M/s Sitaram India Ltd. Vs. Commissioner of CE CGST, Bhilwara (Raj) - 2022- VIL-288-CESTAT-DEL-ST. Souvenir Developers India Pvt. Ltd. Vs. CCE - 2022-VIL- 343-CESTAT-MUM-ST Ld. Counsel also submitted that the entire service tax demand is barred by limitation and in the show cause notice, extended period of limitation was invoked without complying with the provisions of Section 73. The Respondent is a Govt. Of India Enterprises/PSU and it is not justified to allege fraud, suppression, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944 (1 of 1944). Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inent to refer to the findings of the Ld. Commissioner which is contained in Para 15 of the impugned order and is reproduced herein below:- 15. I find that the sub clauses i to vi of Section 65 (105) (zzb) of the Finance Act, 1994, incorporate different categories of the business auxiliary services, which are liable to service tax. The service tax has been proposed to demanded on the value of collection charges of Tax which was collected by the said assessee on behalf of the State Govt. I find from the case records that Municipal Committees for whom the said assessee collects the subject tax is not involved in any business or providing any services to their clients. Rather it is a statutory body constituted by the law to perform certai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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