https://www.taxtmi.com/caselaws?id=241764 Parchee fees collected by an ex-servicemen welfare corporation from its members were held not liable to service tax as Business Auxiliary Service for the relevant pre-1-5-2006 period. The entity was constituted under the Himachal Pradesh Ex-Servicemen Corporation Act, 1979 for welfare and economic upliftment, and its functions were treated as part of a welfare scheme rather than commercial activity. On that basis, it could not be regarded as a commercial concern merely because it collected fees from members, and the service tax demand was found unsustainable. en-us Thu, 24 May 2012 00:00:00 +0530 Tue, 31 Dec 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241764 Parchee fees collected by an ex-servicemen welfare corporation from its members were held not liable to service tax as Business Auxiliary Service for the relevant pre-1-5-2006 period. The entity was constituted under the Himachal Pradesh Ex-Servicemen Corporation Act, 1979 for welfare and economic upliftment, and its functions were treated as part of a welfare scheme rather than commercial activity. On that basis, it could not be regarded as a commercial concern merely because it collected fees from members, and the service tax demand was found unsustainable. Case-Laws Service Tax Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241764