https://www.taxtmi.com/caselaws?id=34638 The Tribunal held that "Bird Scaring Services" provided by the appellants did not fall under the definition of "Security Agency Services" as per the Finance Act, 1994. The decision was based on the specific nature of the bird scaring activity and its purpose, which was deemed preventive rather than security-related. The Tribunal referred to relevant legal definitions and precedents to support its conclusion, ultimately setting aside the demand for Service Tax on the bird scaring services. en-us Thu, 16 Apr 2009 00:00:00 +0530 Tue, 12 Jan 2010 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34638 The Tribunal held that "Bird Scaring Services" provided by the appellants did not fall under the definition of "Security Agency Services" as per the Finance Act, 1994. The decision was based on the specific nature of the bird scaring activity and its purpose, which was deemed preventive rather than security-related. The Tribunal referred to relevant legal definitions and precedents to support its conclusion, ultimately setting aside the demand for Service Tax on the bird scaring services. Case-Laws Service Tax Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34638