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2012 (9) TMI 102 - AT - Service TaxBusiness Auxiliary Services – appellant use Computerized Reservation System (CRS) of two companies - appellant and GIPL and Abacus have joined hands in marketing and promotion of GIPL’s and Abacus’s activities in India in exchange for support fee – Held that:- In view of the appellant’s agreement with GIPL and Abacus, their activity appears to be the marketing and promotion of the services being provided by the GIPL and Abacus and hence, the same appears to be covered by the definition of “Business Auxiliary Services” under Section 65(19) of the Finance Act, 1994
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