2008 (7) TMI 279

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....han, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 59,40,500/- confirmed against the applicants herein on the ground that they were rendering security agency services, and penalty of Rs. 500/- under Section 75A, Rs. 200/- under Section 76 for each day of continuation of failu....

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....second contention of the applicants is that they are not a commercial concern as they are operating on a no profit no loss basis, and CBEC Circular No. 86/4/2006-S.T. dated 1-11-2006 is cited to support the contention that service tax which is leviable on a commercial concern rendering security agency services, cannot be levied upon the applicants for the reason that their primary aim was not prof....