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Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

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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