https://www.taxtmi.com/caselaws?id=864 Security services provided by a corporation established for ex-servicemen welfare were treated as taxable security agency services where the activity was carried on under commercial agreements and generated profit. The welfare origin of the corporation did not exclude the services from the taxable category because the statutory framework permitted approved business activity. For valuation, the taxable value was the gross amount charged from clients, and no deduction was available for wages or salaries paid to security personnel employed by the service provider. The service tax framework and departmental circulars supported inclusion of such employer-side outgoings in the taxable amount. en-us Fri, 06 Oct 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=864 Security services provided by a corporation established for ex-servicemen welfare were treated as taxable security agency services where the activity was carried on under commercial agreements and generated profit. The welfare origin of the corporation did not exclude the services from the taxable category because the statutory framework permitted approved business activity. For valuation, the taxable value was the gross amount charged from clients, and no deduction was available for wages or salaries paid to security personnel employed by the service provider. The service tax framework and departmental circulars supported inclusion of such employer-side outgoings in the taxable amount. Case-Laws Service Tax Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=864