https://www.taxtmi.com/caselaws?id=210973 A statutory corporation rendering security agency services was treated as a commercial concern engaged in business for service tax purposes, because the statutory phrase did not require a profit motive in every case; regular service for consideration, commercial billing and accounting were sufficient, so the taxable category applied. On limitation, the amended regime was held applicable and the demand was not barred on the assessee's objection, because a subsisting cause of action was not extinguished by the amendment absent clear statutory language. The levy and demand were sustained, and no substantial question of law was found. en-us Mon, 27 Sep 2010 00:00:00 +0530 Fri, 01 Jun 2012 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210973 A statutory corporation rendering security agency services was treated as a commercial concern engaged in business for service tax purposes, because the statutory phrase did not require a profit motive in every case; regular service for consideration, commercial billing and accounting were sufficient, so the taxable category applied. On limitation, the amended regime was held applicable and the demand was not barred on the assessee's objection, because a subsisting cause of action was not extinguished by the amendment absent clear statutory language. The levy and demand were sustained, and no substantial question of law was found. Case-Laws Service Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210973