https://www.taxtmi.com/caselaws?id=379094 The Appellate Tribunal partly allowed the Revenue's appeal, overturning the Adjudicating Authority's decision to drop the Service Tax demand on the grounds of the Respondent's charitable nature without a profit motive. The Tribunal held that the Respondent is liable to pay Service Tax under the 'Security Agency Service' category, as profit motive is not a prerequisite for such liability. The Tribunal granted the Respondent the benefit of waiving the penalty, subject to payment of Service Tax with interest. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 27 Apr 2019 06:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379094 The Appellate Tribunal partly allowed the Revenue's appeal, overturning the Adjudicating Authority's decision to drop the Service Tax demand on the grounds of the Respondent's charitable nature without a profit motive. The Tribunal held that the Respondent is liable to pay Service Tax under the 'Security Agency Service' category, as profit motive is not a prerequisite for such liability. The Tribunal granted the Respondent the benefit of waiving the penalty, subject to payment of Service Tax with interest. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379094