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Service Tax

Exemption - generic principles of agency cannot be canvassed to...

Service Tax Exemption Limited to Specific Conditions for RBI; Generic Agency Principles Not Applicable.

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Service TaxSeptember 26, 2014Case LawsAT

Exemption - generic principles of agency cannot be canvassed to expand the scope of exemption to the assessee, since the exemption Notification clearly limits the grant of immunity only to taxable services provided by or to the RBI and in enumerated circumstances - AT

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