2012 (7) TMI 776

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..... f rendering services instead of 'commercial concern'. With effect from 18.4.06, they have started paying service tax – Held that:- Society of ex-servicemen engaged in providing security services so as to provide reemployment of ex-servicemen, cannot be held to be a commercial concern. Security agency services rendered by commercial concern was liable to pay service tax and the appellant not being .....

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..... x-servicemen and their family members. They undertake contracts for providing security personnel and other jobs to provide re-employment to ex-servicemen. They provide security guards to various State Government Organisations like Rajasthan Rajya Vidut Prasaran Nigam Ltd., RTO Kota, Rajasthan State Transport Corporation etc. As per the guidelines issued by Sainik Kalyan Vibhag, They were collectin .....

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..... 6, they cannot be held liable to pay any service tax as they are not commercial concern engaged in the business of rendering services relating to the security service. 4. We find that an identical issue was considered by the Tribunal in the case of Bhootpurva Sainik Society and others vide Final Order No. ST/457-67/2001-CU(DB) dated 8.9.2011. It was held that the society of ex-servicemen engaged .....

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