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2010 (9) TMI 871 - PUNJAB & HARYANA HIGH COURTCommercial concern versus non profit concern - Whether the learned Tribunal is justified in rejecting the appellant’s contention that the appellant is not a ‘commercial concern’ and therefore does not fall within the scope of the definition of the term ‘security agency’ as defined in Section 65(40) of the Finance Act, 1994 - appellant applied for registration under the Act and was issued the registration certificate - appellant neither paid service tax nor filed return - Notice dated 29-7-1999 was issued requiring it to file the return and after correspondence, it was clarified that even if the appellant did not have profit motive and was not ‘commercial concern’, it was liable to pay Service tax - appellant raised contentions that Profit motive was essential before case of an assessee is covered by the service tax and authority could not have invoked the extended period of limitation - Held that:- As per definition of security agency under Section 65(94) service provider should be engaged in the business rendering specified service. There is no warrant for reading therein requirement of profit motive. - Decided against the assessee. Applicability of limitation law - held that:- Statutes of limitation are thus retrospective in so far as they apply to all legal proceedings brought after their operation for enforcing causes of action accrued earlier, but they are prospective in the sense that they neither have the effect of reviving a right of action which is already barred on the date of their coming into operation nor do they have the effect of extinguishing a right of action subsisting on that date, appeal is dismissed
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