Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2017 (10) TMI 1357

ATION 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. - In view of reasoning adopted by the Tribunal and the penalty which has been waived and considering that the society is consisted of exservicemen, it can be firmly concluded that no substantial question of law arises. - Appeal dismissed - decided against appellant. - D.B. Central Excise Appeal Nos. 33 & 80 of 2017 - 4-10-2017 - MR. K.S.JHAVERI AND MR. VIJAY KUMAR VYAS, JJ. For The Appellant(s) : Mr. R.K. Agarwal Senior Counsel w .....

X X X X X X X

Full Text of the Document

X X X X X X X

t adjudicating the contentions raised by the appellant on merits. iii) Whether service tax under security agency can be levied for the period November 2004 to 30.04.2006 as it is seen that the definition of security agency as given in section 65(94) of the Act during the period of November 2004 to 30.04.2006 stated that the service was required to be provided by a commercial concern and not by any person? iv) Whether the ld. CESTAT erred in applying service tax liabilities on the Rajasthan Exservicemen welfare cooperative society which is not a commercial concern. v) Whether the liabilities may be imposed retrospectively for the period when the cooperative society was not covered under the ambit of the Finance Act, 1994 to pay the service t .....

X X X X X X X

Full Text of the Document

X X X X X X X

ovides for levy of service tax on the value of taxable service on every service provider. Value of taxable service has been defined under Section 67 to be gross amount charged by the service provider as consideration. There is no requirement that the service provider should provide service for profit motive. 6. In the definition of security agency under Section 65(94), security agency is defined as a commercial concern engaged in business of rendering services relating to security of property of persons. Learned counsel submitted that the expression business implies that there must be profit motive while the appellant was a statutory corporation created for helping the ex-servicemen by employing them in security agency services. 7. Use of t .....

X X X X X X X

Full Text of the Document

X X X X X X X

er Section 2(11) required profit motive. It was held that if in predominant activity, profit motive was absent, incidental business of such an assessee was excluded. 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. The word business would denote that service should not be gratis or casual but for consideration and as regular activity. 10. As regards applicability of 2004 amendment, contention raised is that since order was passed after the amendment, limitation law applicable at the time of decision of a matter will apply- No doubt, limitation law as in force at the time of decision m .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||