2008 (9) TMI 207

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncern – submission of revenue is that appellant is running on profit as seen by their balance sheet so they should be considered as a profit making concern - Prima facie we find merit in the submission of appellant that the demand is hit by time bar – stay granted - ST/507/2008 - ST/366/2008-(PB) - Dated:- 1-9-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Panka .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tands imposed in pursuance of a show cause notice dated 6-12-2005 issued in pursuance of CAG report. 3. Learned Advocate submits that, during the relevant period, the services by security agencies are subject to tax only if the said security agency was a commercial concern. By its nature the applicant who is co-operative society for the ex-serviceman and their family members cannot be consider .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to comply with the service tax law; they are running on profit as seen by their balance sheet. Under these circumstances they can be considered as a profit making concern. He seeks order of pre-deposit to safeguard revenue interests. 5. We have considered the submissions from both the sides. Prima facie we find merit in the submission by the learned Advocate that the demand is hit by time bar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X