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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
VICE-PRESIDENT, Dr. Chittaranjan Satapathy, MS. JYOTI BALASUNDARAM
Indian National Trust for Art & Cultural Heritage -Appellant
Versus
Commissioner of Central Excise, Puducherry -Respondent
STAY ORDER NO. 12/2011 APPLICATION NO. ST/S/187/2010 APPEAL NO. ST/328/2010
Decided On : 10-01-2011
P. Rajendra Kumar,T.H. Rao
Jyoti Balasundaram, Vice-President - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 3,78,866/- on the assessee who has been held to be a commercial concern engaged in rendering services in the field of architecture, together with interest under Section 75 and penalty of amount equal to tax under Section 78 of the Finance Act, 1994.
2. The assessee is a society registered under the Societies Registration Act, 1860 and one of the objectives of their association is to protect the heritage of Puducherry by raising public awareness for preservation of historical buildings etc. Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hold that it is a commercial concern, in the absence of any finding regarding organization making profit, in the light of Tribunal’s orders in Institute of Banking Personnel Selection v. CST, Mumbai [2007 (8)
