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2019 (4) TMI 1538 - AT - Service TaxNon-payment of service tax - Security Agency service - Rent-a-Cab Scheme Operator Service - period 2001-2002 to 2005-2006 - Commercial concern versus non profit concern - Adjudicating Authority has taken the view that no Service Tax is liable to be paid since the Respondent Agency is not formed with a profit motive - HELD THAT:- The 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. Thus, the respondent will be liable to payment of Service Tax along with interest under the category of “Security Agency Service” - however, the respondent deserves the benefit of waiving of penalty subjected to the condition that the Service Tax is paid along with interest - appeal allowed in part.
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