https://www.taxtmi.com/caselaws?id=780089 CESTAT allowed the appeal and set aside the service-tax demand. The tribunal found the appellant to be an autonomous, wholly government-owned unit under the Dept. of Space, funded by government grants and barred from commercial activity, therefore not a "business entity" under Section 65B(17). CISF, a Union statutory force, provided sovereign security services to the appellant; such inter-governmental security services do not attract service tax. The Commissioner's finding that the appellant engaged in commercial activity was held unsustainable in law. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780089 CESTAT allowed the appeal and set aside the service-tax demand. The tribunal found the appellant to be an autonomous, wholly government-owned unit under the Dept. of Space, funded by government grants and barred from commercial activity, therefore not a "business entity" under Section 65B(17). CISF, a Union statutory force, provided sovereign security services to the appellant; such inter-governmental security services do not attract service tax. The Commissioner's finding that the appellant engaged in commercial activity was held unsustainable in law. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780089