Commercial concern versus non profit concern - As per definition ...
Court Clarifies: Profit Motive Not Required to Classify as Security Agency u/s 65(94) for Service Tax.
February 28, 2012
Case Laws Service Tax HC
Commercial concern versus non profit concern - 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. - HC
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