9911796707
TMI Blog2025 (4) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... AJAYAN T.V., MEMBER (JUDICIAL) For the Appellant : None For the Respondent : Mr. N. Satyanarayanan, Authorised Representative ORDER Per Mr. VASA SESHAGIRI RAO This Appeal No. ST/41314/2015 has been filed by M/s. Sathyamangalam Agricultural Producers Co-Operative Society Ltd. (hereinafter referred to as 'Appellant') against the Order-in-Appeal No. 22/2015-ST dated 18.03.2015 passed by Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service charges reportedly as per the directions given by M/s. Erode District Central Co-operative Bank, Erode viz., their Financing Bank. The Jewel loans activities are manned by their staff appointed by the society. They are collecting appraising charge @ 3% on the amount of loan sanctioned subject to a maximum of Rs.100/- per loan from the members. They are getting Jewel loan from M/s. Erode Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he grounds of appeal filed by the appellant it was submitted that the impugned order dated 18.03.2015 is not maintainable on the ground of not giving the benefit of SSI exemption which is applicable to their case. The appellant has contended that there is no tax liability on their part, and they were not obligated to get registration and file returns. As the Society was formed for the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. The Rasipuram Agricultural Producers Co-op. Marketing Society Ltd. Vs. Commissioner of GST and Central Excise, Salem [F.O. No. 40109/2024 dated 01.02.2024] wherein it has been held as follows: - "10. ......All these issues are no more res-integra and the facts in this appeal are identical to the decision of the Tribunal in the case of M/s. Namakkal Agricultural Producers Co-op. Marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hold that the demands raised under the impugned orders demanding service tax under "Auctioneer Service" and BAS are not maintainable." 9. Appreciating the ratio of above decision as applicable to the facts of this case, the impugned Order-in-Appeal No. 22/2015-ST dated 18.03.2015 cannot be sustained and ordered to be set aside. As such, the appeal is allowed with consequential relief, if any, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
