The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable under security agency services.The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has observed that merely because the police may charge a fee, it would not become “a person engaged in the business of providing security” and, therefore,...