2018 (7) TMI 1675

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....e Society Registration Act, 1860 and also registered as Public Charitable Trust with the Charity Commissioner, Gujarat. He pointed out that the activities of the appellant are not commercial in nature. He argued that the entire fund generated by the appellant are used for providing employment opportunity to the ex-servicemen and unemployed youth of the State. They are also spending money for training the people for security services. He pointed out that the appellant have no profit motive thus, cannot be called a Commercial concern. He relied on the decision of Tribunal in the case of Bhootpurva Sainik Society vs. CCE & ST, Allahabad - 2012 (25) STR 39 (Tri. Del.). He argued that the word 'Commercial' is deleted from the definition only in ....

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....levy of service tax on the value of taxable service on every service provider. Value of taxable service has been defined under Section 67 to be gross amount charged by the service provider as consideration. There is no requirement that the service provider should provide service for profit motive. 6. In the definition of security agency under Section 65(94), security agency is defined as a commercial concern engaged in business of rendering services relating to security of property of persons. Learned counsel submitted that the expression business implies that there must be profit motive while the appellant was a statutory corporation created for helping the ex-servicemen by employing them in security agency services. 7. Use of the wo....

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....was held that if in predominant activity, profit motive was absent, incidental business of such an assessee was excluded. As per definition of security agency under Section 65(94) service provider should be engaged in the business rendering specified service. There is no warrant for reading therein requirement of profit motive. The word business would denote that service should not be gratis or casual but for consideration and as regular activity. 10. As regards applicability of 2004 amendment, contention raised is that since order was passed after the amendment, limitation law applicable at the time of decision of a matter will apply. No doubt, limitation law as in force at the time of decision may apply but subsisting cause of action d....