https://www.taxtmi.com/caselaws?id=242604 Security services rendered for consideration were treated as prima facie taxable, despite the applicant's contention that it was acting as home guards performing statutory duties under the Punjab Home Guards Act, 1947. On the admitted facts, the service tax demand was linked to consideration received for security services, so complete waiver of pre-deposit was not justified at the stay stage. Partial relief was granted instead: the applicant was directed to deposit Rs. 3,00,000, and waiver of the balance pre-deposit was allowed pending disposal of the appeal. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sat, 18 Jan 2014 10:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242604 Security services rendered for consideration were treated as prima facie taxable, despite the applicant's contention that it was acting as home guards performing statutory duties under the Punjab Home Guards Act, 1947. On the admitted facts, the service tax demand was linked to consideration received for security services, so complete waiver of pre-deposit was not justified at the stay stage. Partial relief was granted instead: the applicant was directed to deposit Rs. 3,00,000, and waiver of the balance pre-deposit was allowed pending disposal of the appeal. Case-Laws Service Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242604