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2018 (7) TMI 1675 - AT - Service TaxTaxability - Security Agency services - appellant are a society registered under the Society Registration Act, 1860 and also registered as Public Charitable Trust - whether the activities of appellant are 'Commercial' in nature or not? - Held that:- Reliance was placed 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 - taxability of service upheld. Time Limitation - penalties - Held that:- Considering the nature of organization which is charitable and considering the fact that a number of Tribunal decisions have expressed a similar view, there is no justification in invoking extended period of limitation as the appellant could have harbored a bonafide view - extended period of limitation and penalty set aside. Appeal allowed in part.
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