TMI Blog2017 (12) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 871 - PUNJAB & HARYANA HIGH COURT], where it was held that As per definition of security agency under Section 65(94) service provider should be engaged in the business rendering specified service. There is no warrant for reading therein requirement of profit motive - the service rendered by appellant is liable to tax - appeal dismissed - decided against appellant. - ST/286/2008-DB, ST/287/2008-DB, ST/288/2008-DB, ST/289/2008-DB, ST/290/2008-DB, ST/291/2008-DB, ST/292/2008-DB, ST/293/2008-DB, ST/294/2008-DB, ST/295/2008-DB, ST/296/2008-DB, ST/297/2008-DB - Final Order No. 23006-23017 / 2017 - Dated:- 12-12-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member None For the Appellant Mr. Pakshiraj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the appellant has recovered consideration from their customers for providing the service but the activities of providing private security service is a commercial activity and the service has been provided in the capacity of commercial concern. Accordingly, the demand for service tax has been upheld. Aggrieved by the same, the present appeals have been filed which are being disposed of by this common order. 3. When the appeals were called today, no one appeared on behalf of the appellants, however, a request dated 12.12.2017 was received through fax from Dr. K. P. Pradeep, Advocate claiming to represent the appellants. He has requested for adjourning the appeals to any other day in the month of January 2018. However, we note that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel. Taxable Service Taxable Service means any service provided, to a client, by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity. Valuation of the Taxable Service Valuation of the Taxable Service for the purposes of this Chapter, the value of taxable services in relation to the service provided by a security agency to a client, shall be the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bour normally with the object of making of profit as against support or pleasure. In State of A.P. v. H. Abdul Bakshi Bros, AIR 1965 SC 531, it was observed :- 4. We are unable to agree with this view of the High Court. A person to be a dealer must be engaged in the business of buying or selling or supplying goods. The expression business though extensively used is a word of indefinite import, in taxing statutes it is used in the sense of an occupation, or profession which occupies the time, attention and labour of a person, normally with the object of making profit. To regard an activity as business there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder : I. Security Agencies Association v. Union of India [2012 (28) S.T.R. 3 (Ker)]; II. Punjab Ex-Servicemen Corporation v. Union of India [2012 (25) S.T.R. 122 (P H)]; III. New Industrial Security Force v. CCE, Kanpur [2006 (3) S.T.R. 197 (Tri.-Del.)]; IV. Panther Detective Services v. CCE, Kanpur [2006 (4) S.T.R. 116 (Tri.-Del.)]; V. CCE, Pune II v. Commander Security Services [2015 (39) S.T.R. 494 (Tri.-Mum.)] 7. Accordingly, we find no merits in the pleas of the appellant. 8. Regarding penalties imposed for the extended period of demand against the appellant, we note that the impugned order recorded reasons for the same. It is clear that the appellants did not provide the required details and come fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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