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When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007 service tax cannot be demanded on an activity which is essentially cash management service by taking aid of other general charging heads such as business auxiliary service (BAS) - Tri

Service Tax - When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, service tax cannot be demanded on an activity which is essentially .....

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