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Show-cause notice though does not mention the specific clause of Section 65 (19) of the Finance Act, 1994, the definition of BAS, however, is clearly spelt out in the impugned show-cause notice alleging that the Applicant has provided aforesaid services for and on behalf of their clients - prima facie case is against the assessee - Tri

Service Tax - Show-cause notice though does not mention the specific clause of Section 65 (19) of the Finance Act, 1994, .....

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