https://www.taxtmi.com/caselaws?id=797644 Statutory welfare boards that facilitate deployment of ex-servicemen as guards, collect remuneration for onward payment, and undertake no profit-making or commercial activity fall outside taxable security agency service. Fees received by a public authority while discharging statutory welfare functions are not liable to service tax in these circumstances. Extended limitation for service-tax recovery is unavailable where the assessee acted under a bona fide interpretative belief and Revenue cannot establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. Consequently, service-tax demands fail on both taxability and limitation. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797644 Statutory welfare boards that facilitate deployment of ex-servicemen as guards, collect remuneration for onward payment, and undertake no profit-making or commercial activity fall outside taxable security agency service. Fees received by a public authority while discharging statutory welfare functions are not liable to service tax in these circumstances. Extended limitation for service-tax recovery is unavailable where the assessee acted under a bona fide interpretative belief and Revenue cannot establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. Consequently, service-tax demands fail on both taxability and limitation. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797644