TaxTMI 
TaxTMI 
2013 (9) TMI 927
X X X X Extracts X X X X
X X X X Extracts X X X X
....eneral of India. For the Respondent : M/s. Vishal Mohan, Rohan Thakur & Rajeshwar Singh, Advocates. ORDER A.M. Khanwilkar, C.J. (Oral) Heard counsel for the parties. 2. Admit. As short question is involved, appeal is taken up for final disposal forthwith by consent. 3. The appellant has raised following substantial question of law: "Whether the function of M/s H.P. ExServicemen Corporati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he basis of the activity as shown above & as highlighted by the adjudicating authority, the members are getting facilitated to run their business of the Goods Transportation. The above shown facilitation by the appellants is definitely the promotion of the GTA services for its members. For this service the appellant are collecting the amount called as Parchee Fee from the Truck Members of the Corp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re the Appellate Tribunal, however, the question has been answered against the department and in favour of the assessee in the following manner: "8. From the scheme and object of the law notified in Gazette aforesaid, it is difficult to construe the appellant to be commercial concern acting in a 'commercial manner'. The very object of section 15 of the Act aforesaid was to provide welfare measure....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ribunal and relegate the parties before the Appellate Tribunal for reconsideration of the issue afresh on its own merits in accordance with law. 8. We were informed by the counsel for the respondentassessee that the assessee had raised other issues in support of its argument, which, however, has not been reflected in the decision of the Appellate Tribunal. Since, we have already set aside the imp....