"The author is CA in practice from Lucknow, Uttar Pradesh. He may be contacted at chandansingh.fca@gmail.com. He offers a wide range of Auditing and Accounting Services, Income Tax & GST Services, Corporate Laws and Compliance Services, Book Keeping and Advisory Services including FSSAI, EPF etc."
The term Security Service is not defined in the CGST Act, 2017. As per general understanding Security service is a service wherein a person supplies security personnel to another person for a consideration. However, in the old regime of Service Tax, the term Security Agency was defined under section Section 65(94) of Finance Act, 1994; which is reproduced as under:
