2012 (7) TMI 777

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..... udicial Member - After dispensing with the condition of pre-deposit of service tax of Rs. 1,19,578/- and the penalties imposed under various sections of the Finance Act, we proceed to decide the appeal itself inasmuch as the issue stands decided by earlier decision of the Tribunal in identical facts and circumstances. 2. The appellant is a cooperative society of ex-servicemen providing security .....

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..... dtd. 08.09.11, it was held 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. Inasmuch as the appellant is a cooperative society, they cannot be held to be a commercial concern cannot be covered by the said definition. By applying the ratio of the above decision to the fact of this case, we hold that th .....

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..... old that the appellant is liable to pay service tax w.e.f. 18.04.06. The lower adjudicating authority would quantify the same. However, in respect of penalty, we feel that it is not a case of mala fide on the part of the appellant as the appellant became liable to pay service tax only as a result of change in the definition w.e.f. 18.04.06 and the period covered is April, 2006. We accordingly set .....

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