2015 (11) TMI 162

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..... lusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - Supreme Court after hearing the parties dismissed the appeal as being devoid of merit. The appeal was filed by Revenue against th .....

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..... any limiting words or phrases in the provision (excluding sponsorship of sports events having a commercial purpose from the benefit of immunity to service tax), the adjudicating authority cannot engr .....

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