Custom, Excise & Service Tax Tribunal
Jaipur Ex-Servicemen Welfare ... vs C.C.E. Jaipur I on 13 August, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Service Tax Appeal No. 213 of 2009
[Arising out of the Order-in-Original No. 39-40/ 2008 dated
30.12.2008, passed by Commissioner, Central Excise, Jaipur]
Jaipur Ex-Serviceman Welfare Appellants
Co-operative Society Ltd.
Vs.
CCE, Jaipur I Respondent
Appearance:
Ms Shreya Dahiya, Advocate for the Appellants Shri Sanjay Jain, AR for the Respondent CORAM:
Hon'ble Mr. C L Mahar, Member (Technical) Hon'ble Ms. Rachna Gupta, Member (Judicial) Date of Hearing/ Decision: 13.08.2018 FINAL ORDER No. 52853 /2018 Per Rachna Gupta:
Present appeal is being remitted / remanded by Hon'ble High Court of Rajasthan vide its order dated 29.11.2017. The issue involved initially was as to whether the appellant who is a co- operative society are taxable under 'Security Agency Service'.
ST/213/2009 Show cause notice dated 5.3.2008 was served upon them demanding levy of service tax for the period from 01.11.2004 to 30.11.06. The said demand was confirmed by the original adjudicating authority vide its order dated 30.12.2008 / 1.1.2009.
2. Being aggrieved, the appeal before Tribunal was filed which was decided by order dated 08.05.2014 holding the activity of appellant as being taxable under section 65(105)(k) read with 65(68) and 65 (105) (w) of the Finance Act. Perusal of this order shows that issue of limitation was also discussed and the demand was confined to normal period of one year. This order was challenged before the Hon'ble High Court of Rajasthan. However, Hon'ble High Court who vide the aforesaid order dated 29.11.2017 remitted back the matter along with other appeals as mentioned in the said requiring the Tribunal to reconsider the whole issue including that of a limitation after hearing both the sides. 3, We have heard Ms Shreya Dahiya, learned Counsel appearing for the appellant and Shri Sanjay Jain, learned DR appearing for the Department.
4. It is submitted on behalf of the appellant that for this particular appeal, Tribunal in its order dated 8.5.2014 has considered the question of limitation also. Hence the same order may be followed.
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ST/213/2009
5. Learned DR, has conceded the fact that issue as far as the impugned taxable service is concerned, stand already settled by catena of judgment in favour of assessee and that the issue of limitation for this particular appeal has already been dealt with by the Tribunal.
6. After hearing both the parties and perusing the order of Tribunal as well as that of Hon'ble High Court, we are of the opinion that matter need no further consideration in view of the settled law till date that the activity of the appellant was taxable under Section 65(105)(k) read with section 65 (94) of the Finance Act, 1994. Further perusal of the Tribunal's order shows that the issue of limitation has also been adjudicated by the Tribunal holding the show cause notice as being beyond time. Thus, confirming the above said demand for the normal period of one year. Therefore, we find no reason to alternate the levy or to modify the findings qua plea of limitation. Appeal accordingly, stands partly allowed.
(dictated and pronounced in the open Court) ( C L Mahar ) ( Rachna Gupta ) Member (Technical) Member (Judicial) ss 3