https://www.taxtmi.com/caselaws?id=763725 Kerala HC dismissed an appeal challenging service tax levy on security agency services. The appellant, providing security personnel through ex-servicemen members, argued it was not a commercial concern under the definition requiring profit motive. The court held that unlike educational institutions which primarily serve non-commercial purposes, the appellant's activities constituted commercial operations subject to service tax. The court emphasized that commercial concern status depends on totality of activities and organizational objectives rather than isolated transactions. The HC confirmed the tax authority's position that the appellant qualified as a commercial concern engaged in security services business, upholding the service tax liability. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763725 Kerala HC dismissed an appeal challenging service tax levy on security agency services. The appellant, providing security personnel through ex-servicemen members, argued it was not a commercial concern under the definition requiring profit motive. The court held that unlike educational institutions which primarily serve non-commercial purposes, the appellant's activities constituted commercial operations subject to service tax. The court emphasized that commercial concern status depends on totality of activities and organizational objectives rather than isolated transactions. The HC confirmed the tax authority's position that the appellant qualified as a commercial concern engaged in security services business, upholding the service tax liability. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763725