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    <title>Service tax on escort charges collected by the State Police from various clients under Security Service</title>
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    <description>Service tax is leviable on escort charges collected by State Police from banks for cash escort services as taxable Security Agency service, because such compensated escort services are not statutory or sovereign functions and may be treated as services provided to external persons under the Finance Act; formations are directed to safeguard revenue accordingly.</description>
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      <description>Service tax is leviable on escort charges collected by State Police from banks for cash escort services as taxable Security Agency service, because such compensated escort services are not statutory or sovereign functions and may be treated as services provided to external persons under the Finance Act; formations are directed to safeguard revenue accordingly.</description>
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