TaxTMI 
TaxTMI 
2013 (10) TMI 1444
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....-83 and the same is managed by the association of the employers as well as the representatives of the workers. 2. That the present appeals arise out of Order-in-Original Nos. 25-26/2012/ST, dated 21-11-2012 wherein Service Tax have been demanded under manpower recruitment and supply agency service as per Section 65(68) of the Finance Act, 1994 invoking the extended period of limitation along with interest and penalty under Sections 76, 77 & 78. Being aggrieved, the appellant is before this Tribunal. 3. The learned advocate has raised the following contentions in its favour : a. That cargo handling in the Cochin Port was being handled by the stevedoring contractors by engaging either registered Dock Labour Board (DLB)....
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....nitor and administer the pool so created along with the representatives of the workers. It was further argued that the stevedores or the steamer agents would place indent to the pool, of the number of workers required by them, and the workers would be engaged on a rotation basis from among the workers attached to the pool. The wages for the said engagement of the said workers would be routed through the pool and the pool is to maintain regular books of account in regard to the same. c. In the subsequent years there was periodic revision of the wages and extension of benefits like provident fund/gratuity, insurance, minimum guaranteed employment etc. In order to meet the expenses towards the above said benefit extended to the workers....
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....msp;That Section 65(25aa) defines 'club or association' as under : "club or association" means any person or body of persons providing services, facilities or advantages, primarily to its members, for a subscription or any other amount, but does not include - (i) any body established or constituted by or under any law for the time being in force; or - (ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or (iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable, religious or political nature; or (iv) &nb....
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....d also noticed in the impugned order that the documents relating to the aforementioned contentions were produced and filed before the learned adjudicating authority but that authority failed to appreciate the same in proper perspective and erred in confirmation of the Service Tax on the appellant-union of employers & workers. Thus the appellant vehemently prays for stay of the tax, interest and penalty in dispute imposed on it. Further financial difficulty and hardships is also pleaded and filed the income and expenditure account as well as balance sheet along with annexures for the year ending March, 2011 & 2012 which shows there are negligible current assets which can be converted into cash and there is accumulated deficit of over Rs. 2 c....