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2017 (11) TMI 1774 - AT - Service TaxBusiness Auxiliary Services - appellant providing service on behalf of the principal - liability of service tax - Held that:- There is nothing on record that this service facilities, sale of C.Ds provided by the eBIZ is an educational service. As per brochure education material, it is clearly mentioned that eBIZ is providing education material. When it is so, it can be concluded that the appellants are providing business auxiliary services and service tax, if any, can be charged from the principal - appeal allowed - decided in favor of appellant.
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