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2011 (9) TMI 736 - AT - Service TaxDemand - Security agency - Time limitation - In reply to the notice, the appellants denied that they were a security agency as defined under Section 65(94) of the Finance Act inasmuch as they were not a commercial concern engaged in any activity for profit - In the process, they manufactured surplus bricks than the actual number required by them for their own use and inasmuch as there was danger of these bricks getting deteriorated they disposed of the same from time to time to the outside parties - Hon’ble Supreme Court decision discussed by us though rendered under the Sales Tax Act, the details and circumstances for holding the organisation as commercial concern or otherwise, throw light on the issue as to what can be held to be regular business activity so as to be liable to tax - Held that: the said declaration of law would be applicable only for the period prior to 18-4-2006 inasmuch as the definition of ‘security agency’ thereafter was amended and the security service provided by any person were made liable to service tax - This amendment in the definition also supports our view that prior to 18-4-2006 legislature intended to tax security services provided by only commercial concern and not by organisations other than commercial concerns - Decided in favor of the assessee
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