2017 (6) TMI 859

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....eep Gopalakrishnan, Advocate For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 26.5.2006 passed by the Commissioner (A) whereby he has upheld the Order-in-Original and dismissed the appeal of the appellant. 2. Briefly the facts of the case are that appellant is a society registered under the....

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....inal, appellant filed appeal before the Commissioner (A), who also upheld the Order-in-Original and the appellate authority confirmed the demand on Business Auxiliary Service vide the impugned order. 2. Heard both the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring th....

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.... vs. UOI: 1995 (1) SCC 278, the appellant became a Member of the Joint Venture and hence cannot be called an entity different from it. He also submitted that even assuming though not admitting that appellant is a separate entity from GIT, then by virtue of Notification No.14/2004, the activity of the appellant in providing services on behalf of the client in relation to agriculture is exempted and....

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....Central Government hereby directs that the service tax payable on the services provided by an authorized person or a registered association, in relation to a forward contract, shall not be required to be paid in respect of such taxable service on which the service tax was not being levied during the aforesaid period in accordance with the said practice". 4. On the other hand, the learned AR rei....