https://www.taxtmi.com/caselaws?id=215278 The cooperative society providing security personnel services to organizations was found not liable for service tax as they were not considered a commercial concern under the amended definition of Security Agency. The Tribunal set aside the service tax demand and penalties under Sections 76, 77, and 78 of the Finance Act, 1994, ruling in favor of the society. The decision granted consequential relief by canceling all penalties imposed, concluding that the society was not liable for service tax during the relevant period. en-us Tue, 29 Nov 2011 00:00:00 +0530 Sat, 24 Aug 2013 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215278 The cooperative society providing security personnel services to organizations was found not liable for service tax as they were not considered a commercial concern under the amended definition of Security Agency. The Tribunal set aside the service tax demand and penalties under Sections 76, 77, and 78 of the Finance Act, 1994, ruling in favor of the society. The decision granted consequential relief by canceling all penalties imposed, concluding that the society was not liable for service tax during the relevant period. Case-Laws Service Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215278