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2010 (6) TMI 313 - CESTAT, MUMBAIWaiver of pre-deposit - Security Agency Service - demand of Service tax is under the head "Security Agency Service" defined under Section 65(105)(w) - levy is on the "Security Guards Board" - enacted for regulating the employment of Private Security Guards employed in factories and establishments in the State of Maharashtra and for making better provisions for their terms and conditions of employment and welfare - For this purpose, the Board levies an amount from each employer as a percentage of the wages of the security guards and this amount is utilised for meeting the various expenses of the security guards or implementation of the scheme itself - Held that: - Board does not appear to be a commercial concern - waiver of pre-deposit and stay of recovery in respect of the Service tax amount, interest thereon and penalties
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