TaxTMI 
TaxTMI 
2025 (1) TMI 1039
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....,27,209/- + penalty Period of demand - 2008 - 2009 to 2011 - 2012 Date of issue of demand - 18.10.2013 (Barred by limitation of time as, demand was not issued within one year) ST/76848/16 EX-SERVICEMEN RESETTLEMENT SOCIETY, KOLKATA O/O No.45/Commr/ST-I/KOL/ 2016-17 dt.18.08.2016 passed by the Ld Pr. Commr. of Service, Kolkata Demand confirmed with penalty - Rs. 1,17,48,573/- + Penalty Period of demand - 2012 - 2013 Date of issue of demand -21.10.2014 ST/76962/16 EX-SERVICEMEN RESETTLEMENT SOCIETY, KOLKATA O/A No. 220/ST-1/KOL/2016 dt.24.08.2016 passed by the Ld Commissioner of Central Excise (Appeals-1), Demand upheld with penalty - Rs. 19,51,578/- Period of demand - 2013 - 2014 Date of issue of demand - 23.04.2015 ST/75950/2018 Revenue Appeal COMMISSIONER OF CGST & CEX., KOLKATA NORTH COMM'TE O/O No.11/Commr./ CGST & CX/KOL/ NORTH/2017-18 dt.31.10.2017 ST D....
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....t is a non-profit organization and is fundamentally engaged in providing re-settlement opportunities to the ex-servicemen. In this regard, he cites the following submissions : (i) An AGREEMENT DATED 01.01. 2005 was executed between Rajya Sainik Board (RSB), which is an organization formed under the West Bengal Service Rules, and Ex-servicemen Resettlement Society (EXRS). Functions of RSB is for the resettlement and rehabilitation of all ex-servicemen and their dependents in the State of West Bengal, while EXRS Society was formed under the West Bengal Societies Registration Act, 1961, mainly to promote job opportunities for the ex-servicemen and their dependents in the State of West Bengal on behalf of Rajya Sainik Board (RSB)/ Zilla Sainik Board (ZSB), vide Preamble of the said Agreement; (ii) That the role of RSB, being member of the Governing body of EXRS is to coordinate to procure order for provision of manpower and the EXRS is to finally execute/deploy its members for resettlement of their members on behalf of RSB/ZSB, (iii) Based on the Manpower required basically for Security services by various Govt run Hospitals and Educational Institutions, the RSB wo....
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....03.2004 issued to different Govt. run Educational Institutions by Rajya Sainik Board of Govt. of West Bengal as to initial modalities of engagement of ex-servicemen as Security Officers and Shift Supervisors through Ex-servicemen Resettlement Society (Para 7 of the letter), letter No. 13/2003/Gen./322/RSB dated 12.05.2005 issued to Deptt. Of Health & Family Welfare of Govt. of West Bengal to allot funds to the receiver of services. This is part of their evidence that it is the Govt of West Bengal which facilitates the deployment of the members of the appellants-assessees as security / cleaning personnel in Govt run institutions. Therefore, it is their main submission that since no consideration is retained by them from the bills raised on the clients, appellants-assessees are not required to pay the Service Tax. 3.1 The ld. Consultant also submits that the services provided to Educational Institutions are exempted from service tax payment in view of the Notification No.14/2004-ST dated 10.09.2004 till 30.06.2012. Further, this exemption has been continued under Mega Exemption Notification No.25/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 as amended vide Notification No.6/20....
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.... to the College and the Hospital, the demands were confirmed. He submits that in respect of all the Medical colleges, as per the Govt regulations they are required to run a hospital also. The client is basically Medical College who also runs the hospital. Therefore, the consultant submits that the lower authorities are in error in denying the Service Tax exemption benefit. 3.6 He draws our attention to the fact that for the period 2013-14, the Adjudicating authority has dropped the demand to the extent of Rs.19,86,194/- and for the period 2014-15, he has dropped the demand to the extent of Rs.19,66,177/-. Against these dropping of the demands, the Revenue has not preferred any further appeal before the Commissioner (Appeals). Thus the issue has reached finality. 3.7 Similarly, for the period 2015-16, the Commissioner of Service Tax, Kolkata North, has considered their submissions and dropped the demand Rs.2,19,83,449/- 3.8 The above instances show that for the demands pertaining to the subsequent periods, the Adjudicating authorities have done proper justification and dropped the proceedings. 3.9 In view of the above submissions, the Ld Consultant prays that the a....
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....ices are provided for hospitals. Therefore, he submits that the appeals filed by the appellant should be dismissed and the appeal filed by the Revenue should be allowed. 5. Heard both the sides and perused the Appeal papers and other documentary evidences placed before us. 6. We have gone through the details of Educational Institutes to whom the services were provided. The list of the Medical Colleges & Other Institutes, to whom the security service is being rendered by the appellant, are as under : (1) IPGMER & SSKM (2) Bangur Institute of Neorology (3) Burdwan Medical College & Hospital (4) Calcutta National Medical College & Hospital (5) Chittaranjan Seva Sadan (6) BC Roy Post Graduate Institute & Pediatric Science (7) Nil Ratan Sarkar Medical College & Hospital (8) ID & BG (Medical Teaching Institution), Kolkata (9) Mednapur Medical College & Hospital (10) North Bengal Medical College & Hospital (11) Regional Institute of Ophthalmology (12) RG Kar Medical College & Hospital (13) Calcutta School of Tropical Medicine (14) Calcutta Nationa....
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....es are concerned, all payments to the members of Ex-Servicemen Resettlement Society is supposed to made at an early date after the same is reimbursed/ recovered from the employers and reported to RSB/ZSB in each month. All agreement relating to providing man between RSB/ZSB with other Government or non Government Agencies will also be binding on Ex-Servicemen Resettlement Society. The honorarium/ wages of Ex-Servicemen Resettlement. Society staff is to be decided in the Governing Body of Servicemen Resettlement Society during AGM. From the above, it is apparent that the wages and other allowances were collected by the noticee. M/s Ex-Servicemen Resettlement Society, for payment to the members who are exservicemen and their dependents. In the case of Security Guards Board for Greater Bom. & Thane Dist. Vs. C.C.E., Thane-II [2017 (51) STR 51 (Tri-Mumbai), the Hon'ble CESTAT, West Zonal Bench, Mumbai, has observed that the Security Guards Board for Greater Bunt Thane Dist., constituted under Section 6 of the Maharashtra Private Security Gund (Regulation of Employment & Welfare) Act, 1981, is an agency which collects was allowances from the employers for payment t....