TaxTMI 
TaxTMI 
2026 (9) TMI 413
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....from 16.06.2005 to 30.04.2006. Further no penalty was also imposed. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order dated 19.02.2015 rejected the appeal. 3. When the appeal came up for hearing, Learned Counsel draw our attention to the impugned order and the nature of organization and functioning of the appellant organization would go on to suggest that the appellant is not in fact acting as a manpower supply agency. The appellant's main goals are to organise women workers for full employment. Full employment means employment whereby workers obtain work security, income security, food security and social security (at least health care, child care and shelter). The appellant organises women to ensure that every family obtains full employment. By self-reliance it is meant that women should be autonomous and self-reliant, individually and collectively, both economically and in terms of their decision-making ability. It is in this context that the appellant gives training to economically backward women. The women are part of the appellant. The organisational structure of the appellant would go on....
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....ily because the workers and the organisation are not separately identifiable. The Joint Commissioner, on adjudication of the show cause notice, found that the appellant is not a commercial concern. As the definition of "Manpower Recruitment and Supply Agency" could taken in only a commercial concern for the periods prior to 01.05.2006, the Joint Commissioner held that the appellant cannot be treated as "Manpower Recruitment and Supply Agency" for the periods prior to 01.05.2006. Consequently, the demand was limited for the periods from 01.05.2006 to 31.12.2007. Commissioner also refrained from imposing penalties, on finding bonafide belief as regards non-taxability and extended the benefit of Section 80 of the Finance Act, 1994. 4. Learned Counsel also draw our attention to the certificate issued by as the appellant is falling under Travancore Cochin Literacy Scientific and Charitable Societies Registration Act. Further Learned Counsel draw our attention to the Bylaws of the society and submits that as per the clarification issued by the Board vide Circular No. 96/7/2007-ST dated 23.08.2007. 010.02/23-8-07 Business or industrial organisations engage services of manpower re....
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....before it, in one of which a company was involved. To state, therefore, that under the law as it stood on the date of the 46th Amendment, a sale of goods by a club having a corporate status to members is taxable, is wholly incorrect. Proceeding on this incorrect basis, what the 46th Amendment sought to do was to then bring to tax sales by clubs which have no separate existence from that of their members. In so doing, the 46th Amendment used the expression "any unincorporated association or body of persons". This expression, when read with the Statement of Objects and Reasons, makes it clear that it was only clubs which are not in corporate form that were sought to be brought within the tax net, as it was wrongly assumed that sale of goods by members' clubs in the corporate form were taxable. "Any" is the equivalent of "all". This word, therefore, also lends itself to the aforesaid interpretation, as the emphasis of the Legislature is on all unincorporated associations or bodies being brought within sub-clause (e). 34. Thus, it is clear that even going by Shri Dwivedi's eloquent argument as to the intention of the Legislature, as seen through the object that the Leg....
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....epresentation of the appellant for exemption of service tax had been turned down by the Ministry of Finance vide letter F. No. 332/10/2007-TRU dated 14.09.2007 add to the non eligibility for any exemption from payment of service tax. Section 67(1) stipulates that in a case where the provision of service is for a consideration in money, the taxable value will be the gross amount charged by the service provider for such service provided or to be provided by him. Regarding the adoption of taxable value, the appellant's contention that that the collection and subsequent disbursement of the wages are done by the appellant only with the intention of preventing any exploitation and that the wages do not form part of the cost of providing the services, if any, and would be excluded from the wages collected from the clients hence cannot be accepted. Thus there is no infirmity in the impugned order passed by the lower authority. The Appellate Authority ought to have found that the appellant is not rendering any services falling under the category of 'Manpower Recruitment or Supply Agency Services'. 8. Heard both sides. We find that the appellant organises women to ensure that ....