TMI Blog2004 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (J)].- The appellants claim to be a service organisation and registered as a charitable society under the Travancore Cochin Societies Registration Act, 1955 and affiliated to Indian Ex-services League, New Delhi of which the Grand Patron-in-Chief is the President of India. They have contended that the primary aim of their Society is to look after the socio-economic and welfare matters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nization functions purely in a non-commercial field as Charitable Organisation. They have challenged the impugned orders levying them with service tax under the category 'security agency' as defined under Sec. 65(40) of the Finance Act, 1994. The definition under the said category reads as follows : - "Security agency means any commercial concern engaged in the business of rendering services r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Sales Tax v . Sai Publication Fund [Vol. 126 Page 288] and that of State of Tamilnadu Another v. Board of Trustees of the Port of Madras [Vol. 114 Page 520] wherein the definition of 'business' has been gone through into detail and the Apex Court after due consideration of various judgments has held that in order to hold a concern to be carrying on business activity then it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only ground given by the authorities below is that they are participating in tenders and for that reason it has to be held as a commercial concern. He submits that they are not bidding in any tenders and in terms of the Government's Circular they have entered into agreement with the respective state organisations for providing the services, which are not commercial in nature. 3. Ld. JDR subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it could be concluded as to whether they are a business concern or not with a profit motive. In case if the appellants are able to establish that they are not a commercial concern making any profits in terms of the definition of the term 'security agency', then they cannot be brought within the ambit of the definition of 'security agency'. Therefore, the matter is remanded back to the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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