2012 (7) TMI 777

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..... PURVA SAINIK SOCIETY Versus COMMISSIONER OF C. EX. & S.T., ALLAHABAD [2011 (9) TMI 736 (Tri)]that prior to 18.04.06, the definition of security agency was in relation to a commercial concerned engaged in the business of rendering services - the confirmation of service tax against the appellant for the period prior to 18.04.06 is not sustainable as appellant is a cooperative society - as definition .....

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..... iding security services to various govt. departments. The said cooperative society is for the welfare of the ex-servicemen and their families. 3. The lower authorities have confirmed demand against the appellant on the ground that they have provided the services falling under the category of 'Security Agency Services' for the period April, 2003 to April, 2006. The said demand was contes .....

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..... we hold that the confirmation of service tax against the appellant for the period prior to 18.04.06 is not sustainable. We find that the definition of security agency was amended w.e.f. 18.04.06 and included 'any person' engaged in the business of rendering services related to the security of property or any person etc. Ld. Advocate appearing for the appellant fairly concedes that after t .....

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