2008 (10) TMI 137

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....CAL MEMBER V. K. Agrawal and Mrs. Renu Gupta for the Appellant. Sumit Kumar for the Respondent. [Order per : S.S. Kang, Vice President.]. - Heard both sides. 2. Applicants filed application for condonation of delay in filing the appeal. Appeal was filed within the period of limitation and the same was returned to the appellants due to certain defects. Applicants again filed appeal afte....

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....mercial concern, are liable for service tax. Since the present applicants are not a commercial concern, therefore, they are not liable for service tax. Applicants relied upon following earlier stay orders granted by the Tribunal:- (1) Ajmer Zila Ex-Serviceman Welfare Co-op. Society Ltd. v. CCE [2006] 3 STT 411 (New Delhi-CESTAT). (ii) Poorva Sainik Bhau Udeshya Sahkari Samiti Ltd. v. CCE [St....