9911796707
TMI Blog2025 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of enquiry with the Registering and Licensing Authority, U.T.. Chandigarh it was gathered that the preparation of Driving Licenses, Registration Certificates of Vehicles etc were outsourced to the staff employed by the appellant. On specific query regarding the nature of work being done by the appellant, the appellant explained that they provide manpower by recruiting Data Entry operators, peons, sweeper to do the clerical work including typing on the computer in preparation of Licenses and registration of vehicles etc. They further informed that they were also providing services under the category of Commercial Training and Coaching by providing first aid training to the students of various schools and colleges as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled staff and of adequate infrastructure which is resulting in inordinate delay in issuing the said documents. In view of this, the Deputy Commissioner, Chandigarh decided that the appellant would assist the Registering/Licencing Authority in issuing driving licenses, registration of motor vehicle certificates, transfer of motor vehicle certification etc. under a project known as "Sahayata Project" launched by the appellant. Under this project, the appellant was to assist the RLA office in their discharge of their official duties in lieu of that, a share out of fees fixed for issuance of Driving Licences/Registration Certificates of vehicles was to be paid to the appellant as a lump-sum amount on per case basis. The staff was working on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... performed by the staff of appellants were not paid as per number of persons deputed for the purpose but the amount was paid as per rate fixed per item/job by the Deputy Commissioner, U.T. Chandigarh. He further submits that this kind of an arrangement cannot be described as a provision of Man Power Recruitment of Supply Agency. In support of his submissions, he relied upon the judgment of the Tribunal in the case of S.S. Associates Vs. CCE, Bangalore reported in 2010 (19) S.T.R. 438 (Tri.). 4.4 He further submits that the appellant is not a Commercial concern for the purpose of charging of service tax during the impugned period. He also submits that the Revenue has failed to prove that the appellant is a Commercial concern whereas in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred by limitation as the appellant is a Government body whose Chairman is a Deputy Commissioner and suppression of facts with intend to evade tax cannot be alleged against them. He also submits that the demand upto the period March, 2008 is time barred, as the show cause notice was issued on 26.08.2009. He also submits that the adjudicating authority refrained from imposing penalty under Section 78 by invoking Section 80 on the ground that there was dispute regarding leviability of tax and did not invoke the extended period of limitation. 5. On the other hand, Ld. AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be covered in the term "to any person" and therefore will not be taxable. We also find that the first aid training to the students is a part of their syllabus of health education for class 9th prescribed under CBSE and only a nominal fees is paid by the students. 8. As regards the limitation, we find that suppression cannot be alleged against the appellant which is a non-profit making society working under the direct control of the Deputy Commissioner of Chandigarh and the adjudicating authority has also dropped the penalty under Section 80 by observing that extended period cannot be invoked; therefore, once the extended period cannot be invoked, the liability for the normal period will also go as held in the case of Shaym Spectra Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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