https://www.taxtmi.com/caselaws?id=32396 Extended limitation under service tax can apply where a registered assessee fails to file returns and disclose material facts, and the notice is issued within the statutory period. A corporation whose charter and actual activities include business and commercial projects may be treated as a commercial concern for security agency service tax purposes, regardless of its welfare objective or income-tax status. The taxable value of security agency service covers the gross amount charged, including salaries paid to security personnel, not merely the commission retained. Penalties under sections 76, 77 and 78 were deleted because the facts did not show deliberate evasion or mala fide intent, while the tax demand with interest was sustained. en-us Tue, 11 Nov 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32396 Extended limitation under service tax can apply where a registered assessee fails to file returns and disclose material facts, and the notice is issued within the statutory period. A corporation whose charter and actual activities include business and commercial projects may be treated as a commercial concern for security agency service tax purposes, regardless of its welfare objective or income-tax status. The taxable value of security agency service covers the gross amount charged, including salaries paid to security personnel, not merely the commission retained. Penalties under sections 76, 77 and 78 were deleted because the facts did not show deliberate evasion or mala fide intent, while the tax demand with interest was sustained. Case-Laws Service Tax Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32396