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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(94) "security agency" means any person engaged in the business of rendering 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;