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2017 (10) TMI 1357 - HC - Service TaxCommercial concern - appellant is a society formed for the re-settlement of ex-servicemen - demand of service tax - Held that:- Identical issue decided in the case of PUNJAB EX-SERVICEMEN CORPORATION VERSUS UNION OF INDIA [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. In view of reasoning adopted by the Tribunal and the penalty which has been waived and considering that the society is consisted of exservicemen, it can be firmly concluded that no substantial question of law arises. Appeal dismissed - decided against appellant.
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