https://www.taxtmi.com/caselaws?id=211253 The Tribunal held that the appellants, cooperative societies for ex-servicemen, were not liable to pay service tax as they did not qualify as commercial concerns under the Finance Act, 1994. Relying on precedent decisions and legislative intent, the Tribunal allowed the appeals, setting aside the service tax demands for the period before 18-4-2006. The decision distinguished this case from a contrary ruling, granting relief to the appellants based on their non-commercial nature. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 11 Sep 2012 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211253 The Tribunal held that the appellants, cooperative societies for ex-servicemen, were not liable to pay service tax as they did not qualify as commercial concerns under the Finance Act, 1994. Relying on precedent decisions and legislative intent, the Tribunal allowed the appeals, setting aside the service tax demands for the period before 18-4-2006. The decision distinguished this case from a contrary ruling, granting relief to the appellants based on their non-commercial nature. Case-Laws Service Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211253