https://www.taxtmi.com/caselaws?id=163 The Tribunal remanded the case back to the original authority for a fresh consideration regarding the liability of a charitable society to pay service tax under the category of 'security agency' as per the Finance Act, 1994. The Tribunal emphasized the need to assess whether the society operates with a profit motive as a business concern, considering their non-profit status and charitable activities. The society was granted an opportunity to present their case and relevant documents during the reconsideration process. en-us Thu, 19 Aug 2004 00:00:00 +0530 Sat, 05 Dec 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163 The Tribunal remanded the case back to the original authority for a fresh consideration regarding the liability of a charitable society to pay service tax under the category of 'security agency' as per the Finance Act, 1994. The Tribunal emphasized the need to assess whether the society operates with a profit motive as a business concern, considering their non-profit status and charitable activities. The society was granted an opportunity to present their case and relevant documents during the reconsideration process. Case-Laws Service Tax Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163