The HC held that the appellant, a security agency providing...

The HC held that the appellant, a security agency providing security personnel who are ex-servicemen, would satisfy the definition of 'a commercial concern engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner'. Although a commercial concern is not defined, it is understood as an institution/establishment primarily engaged in commercial activities with profit as the primary aim. The appellant cannot be treated at par with educational institutions like IITs and IIMs, which are not commercial concerns. The appeal was dismissed, upholding the levy of service tax on the appellant's security agency services.