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2008 (2) TMI 50 - AT - Service TaxIn terms of the law existing at the relevant period(16.10.98 to 31.01.04), in order to demand service tax on a security agency, it should have been a commercial concern - but appellant is a co-operative society, registered for the welfare of the Ex-servicemen - from this, it follows that the appellant is not a commercial concern – moreover assessee had bonafide belief about their liability so larger period cannot be invoked to raise demand – demand and penalty are set aside
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