2012 (7) TMI 776

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..... dicial Member - Service tax of Rs. 3,39,680/- stands confirmed against the appellants on the finding that during the period from October 2000 to March 2006, they have provided taxable service of Security Agency. In addition, penalty of identical amount stands imposed under Section 76 as also under Section 78 of the Finance Act, 1994. Penalty of Rs. 1,000/- stands imposed under Section 77 of the .....

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..... y Agency Services. The appellant contested the said demand on the ground that the security agency services are required to be rendered by a commercial concern and inasmuch as they were not commercial concern engaged in providing the said service, the appellant cannot be held liable to pay service tax. The definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" engaged in .....

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