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Shri G. Karunakar Reddy Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad

2018 (1) TMI 648 - CESTAT HYDERABAD

Business Auxiliary Service - whether the amounts received by the appellant as consideration for hiring out the buses to APSRTC during the period 2005-06, 2006-07 (prior to 01.06.2007) would amount to taxable services under business auxiliary services .....

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he clarification given by the Board, both the lower authorities have erred in holding that amounts received by the appellants are taxable under business auxiliary services - appeal allowed. - ST/1011/2009-DB - Final Order No. A/ 31474 / 2017 - Dated: .....

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st order-in-appeal No. 43/2009(H-III) ST dated 14.09.2009. 2. Heard both sides and perused the records. The issue that falls for consideration is whether the amounts received by the appellant as consideration for hiring out the buses to APSRTC during .....

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cular No 137/155/2007 CX.4 dated 02.08.2007 has clarified as under: w.e.f. 1.6.2007, the scope of term cab has been expanded to include within its scope the motor vehicle capable of carrying more than 12 passengers for hire. Therefore, w.e.f.1.6.200 .....

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