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TMI Blog2025 (1) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 8 exempts the services provided by way of supply of manpower for any person to the extent of 75% which has to be paid by the service recipient. The appellant admittedly is a co-operative society registered under Rajasthan Co-operative Society Act, 2001. The copy of certificate of registration is also produced by the appellant. There is no evidence to the contrary by the department. In the light of above observations with respect to N/N. 30/2012, the appellant being a co-operative society was very much eligible for the abatement/exemption of 75% of the tax liability. The Order-in-Original has denied the said exemption holding the appellant is not the 'Association of Person'. The said comparison is not required for the purpose of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Ms. Jayakumari , Authorized Representative for the Respondent ORDER DR. RACHNA GUPTA Present appeal has been filed to assail the Order-in-Original No.68 & 69/16-17 dated 06.01.2017. The facts relevant for the present adjudication are as follows : 1.1 M/s. Sahara Ex-Servicemen Welfare Co-operative Society Ltd., the appellant, is engaged in providing the taxable services under the category of 'Security Agency & Manpower Recruitment/Supply Agency'. During the course of audit of the appellant's record, the officers of Central Excise Commissionerate, Jaipur-I, observed the difference between the value shown in the Balance Sheets and the value shown in the ST-3 returns for the period from 2010-11 to 2013-14. On being enquired, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notices have been confirmed vide Order-in- Original as has been challenged before this Tribunal. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Keshav Gupta, learned Chartered Accountant for the appellant and Ms. Jayakumari, learned Authorized Representative for the department. 3. Learned Chartered Accountant for the appellant has mentioned that the appellant is registered with Rajasthan Cooperative Society w.e.f. 02.12.2004 under Rajasthan Co-operative Society Act, 2001. It is not registered under Society Registration Act, 1860 and as such is different from being called as society. The appellant is rather as good as 'Association of Persons' as it is a 'Person' as defined under the definition of person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount received as pure agents or reimbursement as that of salary to guards, PF, ESI paid to the securirty guards, learned Chartered Accountant for appellant has relied upon the decision of Hon'ble Supreme Court in the case of Union of India Vs. Intercontinental Consultants and Technocrats Pvt. Ltd. (Civil Appeal No. 2013 & 2014 & Others). With these submissions, the order under challenge is prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting submissions made on behalf of appellant, learned Departmental Representative appearing for the department has reiterated the findings arrived at by the adjudicating authority. it is submitted that the information was sought from the concerned commissionerate also about clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be paid by the service recipient. The appellant admittedly is a co-operative society registered under Rajasthan Co-operative Society Act, 2001. The copy of certificate of registration is also produced by the appellant. There is no evidence to the contrary by the department. In the light of above observations with respect to Notification No. 30/2012, we hold that the appellant being a co-operative society was very much eligible for the abatement/exemption of 75% of the tax liability. The Order-in-Original has denied the said exemption holding the appellant is not the 'Association of Person'. To our understanding the said comparison is not required for the purpose of the impugned notification. It is an admitted fact that 25% of tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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