2020 (7) TMI 451

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....r the appellant was liable for payment of any service tax which was the subject matter in dispute. 3. The Orders passed by the Assistant Commissioner of Central Excise and the Corrigendum relating thereto dated 27.09.2010 and 07.10.2020 were under challenge. 4. Learned counsel for the appellant contends that keeping in view the statutory provisions contained in Section 25 (b)(a) read with clause (d)(i) of Finance Act and further the clause 105 (zzq), the activity carried out by the appellant under the agreement did not relate to any commercial or industrial purpose with which the Tamil Nadu Civil Supplies Corporation was engaged and for this, learned counsel for the appellant also relied on the letter written by the Managing Director ....

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....m and Tiruvarur regions of Thanjavur Division are either fully of partly met by funds provided by Central Government and its agencies. Therefore, it is basically a service oriented organisation and is not a Commercial one. In fact, the Government of India have now issued licence to this Corporation to register under Section 25 of the Companies Act ie., a Corporation functioning on no profit and no loss basis. Therefore it is requested that the points stated above may be taken into consideration and the demand for levying service on Contractors, who undertook civil construction works for TNCSC may please be withdrawn." 5. Thus, both on the legal provisions, as pointed out, coupled with the aforesaid supporting letter, it is urged....

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....nd the documents which have been relied on by the parties. 8. Therefore, we do not find any error in the approach of the learned Single Judge in allowing the appellant to seek the remedy of appeal, which has been extended to the appellant even after a lapse of such a long time by giving the benefit of limitation. 9. We do not propose to approve as to whether this course could have been adopted for extending the period of limitation or other wise, but even on merits, we are not satisfied about the nature of activities which is sought to be made the basis for raising a challenge to the orders. 10. The Tamil Nadu Civil Supplies Corporation, admittedly, is a Corporation registered under the Companies Act and is basically a Corporation ....