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2017 (12) TMI 774 - CESTAT BANGALORELevy of service tax - security agency service - appellant are mainly involved in resettlement activities related to welfare of ex-servicement - It is the claim of the appellant that since their organization is a charitable society, the same does not have the character of a commercial concern and hence, they are not liable to pay service tax - Held that: - services provided in relation to the security of any property or person becomes a taxable service under law - a similar issue came up before the Hon’ble Punjab and Haryana High Court in the case of Punjab Ex-servicemen Corporation [2010 (9) TMI 871 - PUNJAB & HARYANA HIGH COURT], where it was 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 - the service rendered by appellant is liable to tax - appeal dismissed - decided against appellant.
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