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2022 (3) TMI 1206 - SCH - Service TaxLevy of service tax - Business Support services - services to distributors/producers in the nature of infrastructure support services - revenue sharing arrangement - Circular dated 13.12.2011 - section 65(104c) of the Finance Act - HELD THAT - No case is made out to interfere with the impugned Order passed by the Customs Excise and Service Tax Appellate Tribunal - The CESTAT has taken an absolutely correct view to which we agree. Hence the Civil Appeal stands dismissed.
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