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2014 (3) TMI 306 - SCH - Service TaxLevy of Service Tax on Chit Business - Scope of the term "services" - section 65B(44) - Negative list - transaction in money - SC dismissed the appeal against the decision of Delhi High Court [2013 (4) TMI 630 - DELHI HIGH COURT] wherein it was held that, there can be no levy of service tax on the footing that the services of a foreman of a chit business constitute a taxable service. - Decided against the revenue.
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