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2013 (9) TMI 1042 - AT - Service TaxExtract: .......activities. Therefore, there is a merit in the contention of the Revenue that guest house service is not an eligible input service. Accordingly, we set aside the order allowing input Service Tax credit on guest house service. But for the above modification, the impugned order is upheld and the Revenue’s appeal is rejected. (Dictated in Court)
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