https://www.taxtmi.com/caselaws?id=78957 The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit and stay of recovery for a service tax amount imposed on the Security Guards Board under the Maharashtra Private Security Guards Act. The Tribunal determined that the Board, established for welfare schemes for security guards, did not qualify as a commercial concern liable to pay service tax. It concluded that the Board's activities were non-commercial and welfare-oriented, leading to the decision that the Board was not subject to service tax under Section 73 of the Finance Act. en-us Mon, 21 Jun 2010 00:00:00 +0530 Tue, 28 Dec 2010 11:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78957 The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit and stay of recovery for a service tax amount imposed on the Security Guards Board under the Maharashtra Private Security Guards Act. The Tribunal determined that the Board, established for welfare schemes for security guards, did not qualify as a commercial concern liable to pay service tax. It concluded that the Board's activities were non-commercial and welfare-oriented, leading to the decision that the Board was not subject to service tax under Section 73 of the Finance Act. Case-Laws Service Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78957