2012 (7) TMI 777

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....RDER   Ms. Archana Wadhwa, Judicial 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 soci....

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....vide its Final Order No. ST457-467/2011, 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 ....