https://www.taxtmi.com/caselaws?id=772339 The SC/Tribunal ruled in favor of a co-operative security agency, holding it qualifies as an "association of persons" under Notification No. 30/2012-ST. The agency was entitled to 75% tax abatement, having paid 25% of service tax liability. The court rejected allegations of tax evasion, set aside the demand, interest, and penalty, and found the extended limitation period improperly invoked. en-us Wed, 04 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772339 The SC/Tribunal ruled in favor of a co-operative security agency, holding it qualifies as an "association of persons" under Notification No. 30/2012-ST. The agency was entitled to 75% tax abatement, having paid 25% of service tax liability. The court rejected allegations of tax evasion, set aside the demand, interest, and penalty, and found the extended limitation period improperly invoked. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772339