Tribunal Allows Appeal Delay, Waives Penalties for Ex-Servicemen Cooperative Society

The Tribunal condoned the delay in filing the appeal as it was initially returned due to defects, despite being filed within the limitation period. The cooperative society, a non-commercial concern for ex-servicemen, was granted waiver of pre-deposit of penalties, citing previous Tribunal decisions favoring such societies. The appeal was listed for hearing on the same date as another appeal involving the same issue to ensure coherence in addressing related matters.

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Issues:
1. Condonation of delay in filing the appeal.
2. Waiver of pre-deposit of penalties for a cooperative society providing security services.

Condonation of Delay:
The applicants filed an application for condonation of delay in filing the appeal, which was initially returned due to defects. They cited a previous Tribunal decision where delay was condoned in a similar situation. The Tribunal noted that the appeal was filed within the limitation period but returned due to defects. Considering this, the delay in filing the appeal was condoned.

Waiver of Pre-deposit for Cooperative Society:
The applicants, a cooperative society for ex-servicemen, sought waiver of pre-deposit of penalties, arguing that as a non-commercial concern, they are not liable for service tax under the Finance Act. They referenced earlier Tribunal stay orders in favor of cooperative societies. The Tribunal acknowledged the cooperative nature of the society and previous decisions granting waiver to such societies on the grounds of not being commercial concerns. Consequently, the pre-deposit of service tax penalties was waived, and the stay petition was allowed.

Listing for Hearing:
Both parties noted that an appeal involving the same issue was scheduled for hearing on a specific date. Accordingly, the Registry was directed to list the present appeal for hearing on the same date to ensure coherence in addressing the related matters.

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