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TMI Blog2025 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant only provides temporarily the Man Power to registration and licesensing authority for the purpose of expedition of issuance of Driving Licences and Registration Certificates of Motor Vehicles in the RLA Office where there is an acute shortage of staff - the appellant is paid a fixed share out of the fees for issuance of Driving Licences/Registration Certificates of vehicles as a lump-sum amount on per case basis. Providing first aid training to the students of the schools and colleges - HELD THAT:- The Government is not covered by the terms "person". Further, the definition of "person" was amended only in 2012 to include Government but the period involved in the present case is prior to 2012, therefore, the service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff 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 as employees of various organizations on nominal fee. The appellant were asked to submit the details of amount received by them. On the basis of information provided by the appellant, a show cause notice for the recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g/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 the rolls of the appellant and was to work as per their directions. 4.2 Further, he submits that the appellant was working on no profit no loss basis. But, the department has wrongly assumed that the appellant are provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the appellant is a non-commercial concern and the same is not covered under ambit of Man Power Recruitment or Supply Agency Service during the period from April 2005 to 17.04.2008. He also submits that the activities pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 admittedly a Welfare & Voluntary Organisation created under the Indian Red Cross Society Act, 1920 and the Deputy Commissioner (DC) of Chandigarh is the Chairman of the said society. We also find that the appellant onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. Ltd. Vs. Commissioner of Service Tax in Appeal No. ST/50583/2017 decided on 31.07.2024 by the CESTAT, Delhi. 9. In view of our discussions above, the impugned order is not sustainable in law and thereafter, we set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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