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2019 (2) TMI 410 - AT - Service TaxClassification of services - Business Auxiliary services or not - services of marketing rendered to one M/s e-Biz.Com (P) Limited, Noida - scope of Commercial Concern - case of appellant is that the appellant being an individual is not covered under the definition of taxable service for Business Auxiliary Service - Held that:- Being an individual and carrying out an activity for client through computer online interface, it would be difficult to presume that such activity would attract service tax - demand set aside - appeal allowed - decided in favor of appellant.
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