2008 (9) TMI 274 - AT - Service Tax

Service of scaring the birds in the airport area - such birds scaring service may not directly fall under the category of Security Agency Services in terms of the definition given therein. The appellants have made out a prima facie case in their favour therefore the stay application is allowed granting waiver of pre-deposit and staying its recovery till the disposal of the appeal

Summary

The appellant sought waiver of pre-deposit of Service Tax and penalty for bird scaring service provided to Airport Authority of India. Revenue categorized the service as "Security Agency Service," but the Tribunal found in favor of the appellant, granting waiver of pre-deposit and staying recovery pending appeal. The ruling referenced a similar case for support.