2019 (4) TMI 1538

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....f the Respondent. Even today there is no appearance on behalf of the respondent. The appeal which has been filed over 10 years back cannot be kept pending incessantly and hence taken up for a decision on merit. 3. Brief facts of the case are that the respondent, having their business premises in Bhubaneswar, was engaged in providing services of the nature of 'Security Agency'. They registered themselves with the Service Tax Department on 02/07/2004. The dispute covered the period 2001-2002 to 2005-2006. During the course of audit of the books of the respondent, the departmental officers noticed that the respondent has provided services in the nature of 'Security Agency' as well as 'Rent-a-Cab Scheme Operator Service' during the year 2005....

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....r the category of "Security Agency". 8. We have carefully gone through the record of the case and submission urge on behalf of the revenue. The definition of the Security Agency Service under Section 65 (94) during the period of dispute was as follows:- 'Security Agency' means any commercial concern engaged in the business of rendering the services relating to the security of any property, whether movable or immovable, or of any person, in any 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." 9. It is not in dispute that the respondent has rendered Security Agency Service but....

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....tive. The expression is used in a taxing statute in the sense of occupation or profession which occupies time, attention and labour 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 t....