TMI BlogGTA service - during the period in dispute the appellants were unregistered partnership firm and the...GTA service - during the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were brought into service tax net with effect from 1.7.2012. - prima facie case is in favor of assessee - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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