Customs, Excise and Gold Tribunal - Delhi
Ajmer Zila Ex-Serviceman Welfare ... vs Commr. Of C. Ex. on 3 February, 2006
ORDER
S.S. Kang, Vice-President
1. The applicant filed this application for waiver of pre-deposit of Rs. 14,87,452/- and the penalty.
2. The contention of the applicant is that the applicant is welfare co-operative society for the welfare of ex-serviceman and provide employment to the Ex-serviceman, their widows and family members, etc. and they are retaining only 5% for the services provided by them for running their day to day affairs of the society. The applicant is not commercial concern. The applicant also relied upon the decision of the Tribunal in the case of Kerala State Ex-Service League v. CCE, Thiruvananthapuram . Keeping in view of the facts and circumstances of the case as the applicant is a cooperative society for the welfare of Ex-serviceman and not a commercial, the pre-deposit of the whole of demand of service tax and penalty are waived for hearing of the appeal. Stay petition is allowed.
(Pronounced in the Court)