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2009 (1) TMI 186 - CESTAT, NEW DELHIGuarding and manning of the exchanges/offices and operating the generators in case of power failure – revenue considered that appellants are engaged in security services to BSNL – Clause 10 of the agreement indicates that the appellant will be liable to compensate in full the losses to the BSNL on account of any theft/burglary – tribunal upheld that the activity is falling within the category of security agency service liable to tax – demand and interest upheld – penalty set aside – however matter remanded to recalculate the demand after extending the cum-tax benefit.
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