2009 (4) TMI 133

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....TECHNICAL MEMBER Ms. Sudha Koka for the Respondent. ORDER MV. Ravindran, Judicial Member.- This appeal is directed against OIA No. 96/2008-ST, dated 31-3-2008. 2. The relevant facts that arise for consideration are that the appellants are engaged in providing Security Agency Services and since it appeared that they have not paid Service Tax on the amounts received towards EPF, ESI and ....

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....appellants rejected the appeal on the ground that security services include security of property. He granted relief to the appellants by setting aside the penalty under section 76 but retained the penalty imposed under section 78 and the interest imposed by the adjudicating authority. Hence this appeal. 4. The appellant is absent despite notice but there is a request to decide the issue on meri....

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....y periodical firing at specified places. It is to be noted that the bird scaring activity is a preventive measure in maintaining the airport as per the international norms as aeroplanes if hit by birds may cause accidents. 7. Section 65(94) of the Finance Act, 1994 defines security agency as follows:- "security agency' means any person engaged in the business of rendering services relating t....