ORDER
S.S. Kang, Vice-President
1. The applicant filed this application for waiver of pre-deposit of amount of Service Tax and penalties. The demand of Service Tax was confirmed on the ground that applicant are providing the services of security agency.
2. The contention of the applicant is that it is not a commercial organization. Indian Ex-Service Men Welfare Co-operative Society Ltd. was establish to rehabilitate the Ex-serviceman, to provide financial aid to the widows of the Ex-serviceman, etc. The contention is that as the applicant is not a commercial concern therefore, the demand of service tax is not sustainable.
3. The contention of the Revenue is that they are employing the Ex-service man to provide security service and are charging the customers for the services. We find from the aims and objects of the Society that the same is for welfare of war widows and Ex-service men. In these circumstances, prima facie, the applicants had a strong case in their favour.
4. Therefore, the pre-deposit of duty and penalties are waived for the purpose of hearing the appeal. The stay petition is allowed
(Dictated in the open Court).