https://www.taxtmi.com/caselaws?id=764975 CESTAT Kolkata allowed the appeal of Ex-Servicemen Resettlement Society regarding service tax liability. The tribunal held that security services provided to medical colleges and their hospitals qualify for exemption under Notification No.14/2004-ST as these institutions serve public welfare and provide internship facilities. The society's welfare activities for ex-servicemen placement through coordination with RSB, where no consideration is retained and amounts are directly credited to employee accounts, are non-commercial and not subject to service tax. The confirmed service tax demand was deemed legally unsustainable. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 12:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764975 CESTAT Kolkata allowed the appeal of Ex-Servicemen Resettlement Society regarding service tax liability. The tribunal held that security services provided to medical colleges and their hospitals qualify for exemption under Notification No.14/2004-ST as these institutions serve public welfare and provide internship facilities. The society's welfare activities for ex-servicemen placement through coordination with RSB, where no consideration is retained and amounts are directly credited to employee accounts, are non-commercial and not subject to service tax. The confirmed service tax demand was deemed legally unsustainable. Case-Laws Service Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764975