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2017 (12) TMI 15 - AT - Service TaxBusiness Auxiliary Services - case of appellant is that arrangement is on principal to principal basis for which they receive consideration - Held that: - the company whose accounts were verified by the appellant as part of sub-contracted work has no arrangement with the appellant. Further, even M/s. DHS have no arrangement with such company to enable the appellant to render any service on behalf of DHS - There is some element of confusion in the original authority's finding to identify the actual client itself. The appellants are providing service to M/s.DHS and DHS are their client. The company whose books are audited are not the client of the appellant. While they are clients of DHS and appellant did not render any service to the company on behalf of DHS. Demand set aside - appeal allowed - decided in favor of appellant.
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