https://www.taxtmi.com/caselaws?id=795474 Service tax on security agency services was payable on the gross consideration received under Section 67 of the Finance Act, 1994. Partial payment of tax despite receipt of consideration for taxable services undermined the cooperative society's claimed bona fide belief that its welfare-oriented status exempted it from liability. Its bye-laws contemplated net profit, and cooperative status did not materially distinguish it from a commercial entity for service-tax purposes. Non-payment on the remaining receipts evidenced intent to evade tax, supporting invocation of the extended limitation period and imposition of penalty. The service-tax demand and penalty were therefore sustainable. en-us Fri, 17 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795474 Service tax on security agency services was payable on the gross consideration received under Section 67 of the Finance Act, 1994. Partial payment of tax despite receipt of consideration for taxable services undermined the cooperative society's claimed bona fide belief that its welfare-oriented status exempted it from liability. Its bye-laws contemplated net profit, and cooperative status did not materially distinguish it from a commercial entity for service-tax purposes. Non-payment on the remaining receipts evidenced intent to evade tax, supporting invocation of the extended limitation period and imposition of penalty. The service-tax demand and penalty were therefore sustainable. Case-Laws Service Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795474