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2009 (4) TMI 133 - CESTAT BANGALORESecurity agency service – appellants have not paid Service Tax on the amounts received towards EPF, ESI and Bonus received by them, on the taxable services rendered on positing Security Guards for Bird Scaring for the Airport Authority of India – Held that - activity of bird scaring does not fall under the purview of the activities of the security agency. If an activity or a service is not covered under a particular service it cannot be taxed
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