2014 (5) TMI 463

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.... ORDER This is an appeal by the Revenue under Section 35-G of the Central Excise Act, 1944 calling in question the concurrent orders passed by the Appellate Authority and the Appellate Tribunal in the matter of recovery of service tax from the respondent, a Cooperative Society. Respondent M.P.State Cooperative Dairy Federation is a Cooperative Society registered under the M.P. Cooperative Socie....

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....indulging in commercial activities and a Full Bench of this court in W.A. No.212/2007 (Annexure E) decided on 09-08-2007 and affirmed by the Supreme Court has already held that this society is engaged for commercial activities, the fact remains that the respondent/ society is a Cooperative Society established by the M,P, Cooperative Societies Act and in the matter of consultancy being undertaken, ....

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....Milk Unions, in the exercise of its statutory responsibilities under the M.P. State Co-Operative Federation Act as well as the Bye-laws framed thereunder. The Appellant has been carrying out its functions of supervision and management of the Milk Unions, for their efficient operation; by issuing them various instructions and orders; responding to the Vidhan Sabha questions, in regard to the activi....

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.... Take over Regulations of SEBI and, if their role is limited to the compliance of such act or regulations and not governed by any contract with the advisee company, then such services will not be covered under the scope of "Management Consultant". In the circumstances, no service tax can be imposed on the charges recovered from the Milk Unions (including the cattle feed factories under them) by t....