Export Promotion Council for Handicraft vs C.S.T., Delhi

At the stage of hearing of stay application, since issues presented in the substantive appeal are covered in favour of the assessee and against

Revenue, we dispose of the appeal itself after granting waiver of pre-deposit. We dispose of the appeal with the consent of both parties.

Heard the ld. Advocate Shri B.L. Narasimhan for the appellant and the ld. A.R. for Revenue. The assessee preferred this appeal against the

impugned order dated 19.12.2012 passed by the Commissioner (Appeals), Service Tax, New Delhi II, rejecting assessee’s appeal which was

preferred against the adjudication order dated 30.11.2011 passed by the Joint Commissioner of Service Tax, New Delhi. The primary Authority

confirmed service tax demand of Rs.18,13,807/-, apart from interest and penalties on the ground that the appellant had provided “Club or

Association’ service during April 2008 to March 2009.

In respect of Electronic Computer and Software Export Promotion Council (ECSEPC), an entity which is identically circumstanced as the appellant

herein, the Tribunal vide the judgment dated 28.4.2014 in Federation of Indian Chambers of Commerce and Industry (FICCI) vs. C.S.T., Delhi has

pronounced judgment which the parties herein agree is in favour of the appellant on all the substantive issues presented in the appeal herein.

In the circumstances and following the judgment referred to above, this appeal is allowed. The impugned order dated 19.12.2012 passed by the

Commissioner (Appeals), New Delhi is quashed. There shall be no order as to costs.