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2008 (11) TMI 87 - AT - Service TaxSecurity agency – appellant, corporation set up by State Govt. to undertake commercial activity for welfare of ex-servicemen in the State – non-filing of return – even if appellant is exempted in income tax as charitable organization but it should be considered as ‘commercial concern’ for levy of service tax because its P/L A/c shows income from such activities – larger period invokable - demand notice, not time barred - since there is no mala fide intention to evade duty, penalty is set aside
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