https://www.taxtmi.com/caselaws?id=364367 The Tribunal dismissed the appeal regarding the taxability of services provided by a society registered under the Society Registration Act, 1860 and as a Public Charitable Trust, holding that the society was engaged in the business of providing security services, falling under the definition of a security agency. The Tribunal clarified that the absence of a profit motive does not exclude services from being considered commercial for service tax liability. However, the Tribunal partially allowed the appeal concerning penalties and the limitation period, considering the charitable nature of the organization and existing Tribunal decisions supporting the society's interpretation. en-us Wed, 25 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364367 The Tribunal dismissed the appeal regarding the taxability of services provided by a society registered under the Society Registration Act, 1860 and as a Public Charitable Trust, holding that the society was engaged in the business of providing security services, falling under the definition of a security agency. The Tribunal clarified that the absence of a profit motive does not exclude services from being considered commercial for service tax liability. However, the Tribunal partially allowed the appeal concerning penalties and the limitation period, considering the charitable nature of the organization and existing Tribunal decisions supporting the society's interpretation. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364367