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2017 (10) TMI 564

Head Note:
Business Auxiliary service - empanelment fee - charge-ability to service tax - the decision in the case of Air Force Auditorium Versus C.S.T. Delhi [2017 (4) TMI 702 - CESTAT NEW DELHI] contested, where it was held that the amounts collected as empanelment fee would be chargeable to service tax under BAS - Held that: - the decision in the above case upheld - there is no merit in this appeal - appeal dismissed.


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