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2023 (9) TMI 1417 - HC - Service TaxLiability of service tax - advertising services - HELD THAT:- It becomes pertinent to note that the engagement of the sub-contractors was solely for the purposes of discharge of its contractual obligations. The sub-contractors had not undertaken the work at the behest of the principal party which had awarded the contract to the petitioner. The appeal fails and shall stand dismissed.
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