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TMI Blog2017 (10) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... l and the penalty which has been waived and considering that the society is consisted of exservicemen, it can be firmly concluded that no substantial question of law arises. Appeal dismissed - decided against appellant. - D.B. Central Excise Appeal Nos. 33 & 80 of 2017 - - - Dated:- 4-10-2017 - MR. K.S.JHAVERI AND MR. VIJAY KUMAR VYAS, JJ. For The Appellant(s) : Mr. R.K. Agarwal Senior Counsel with Mr. Divesh Sharma For The Respondent(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay Order Defect/s is waived in Appeal No. 80/2017. 1. Both these appeals are filed against the common judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal of the assessee and they were not granted total exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2006 stated that the service was required to be provided by a commercial concern and not by any person? iv) Whether the ld. CESTAT erred in applying service tax liabilities on the Rajasthan Exservicemen welfare cooperative society which is not a commercial concern. v) Whether the liabilities may be imposed retrospectively for the period when the cooperative society was not covered under the ambit of the Finance Act, 1994 to pay the service tax. vi) Whether the service tax liability may be imposed on the appellant even when it could not recover the same from its clients, which are various departments of the Government and more specifically after the order dated 17.04.2008 wherein the state has agreed to pay the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 word business in the definition of security agency is not enough to hold that service provider must have profit motive. The word business does not necessarily imply requirement of profit motive. The expression is used in a taxing statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vider 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 does not get affected. In MOI Engineering Limited v. State of Punjab, (2008) 32 PHT 476 (P H) relied upon by learned counsel for the appellant, after referring to Principles of Statutory I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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