https://www.taxtmi.com/caselaws?id=247536 The judgment upheld the findings of the Commissioner (Appeals) and the Appellate Tribunal, dismissing the Revenue's appeal under Section 35-G of the Central Excise Act, 1944. It concluded that the Cooperative Society, primarily fulfilling statutory responsibilities towards member societies, is not liable to pay service tax for consultancy services provided to Milk Unions. The society's role as an Apex society and nodal agency for consultancy services was deemed non-commercial, leading to the rejection of the Revenue's claim for service tax recovery. en-us Wed, 19 Mar 2014 00:00:00 +0530 Thu, 27 Nov 2014 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247536 The judgment upheld the findings of the Commissioner (Appeals) and the Appellate Tribunal, dismissing the Revenue's appeal under Section 35-G of the Central Excise Act, 1944. It concluded that the Cooperative Society, primarily fulfilling statutory responsibilities towards member societies, is not liable to pay service tax for consultancy services provided to Milk Unions. The society's role as an Apex society and nodal agency for consultancy services was deemed non-commercial, leading to the rejection of the Revenue's claim for service tax recovery. Case-Laws Service Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247536