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Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Sale of space of advertisement services - appellant's ...

Service Tax

February 25, 2015

Sale of space of advertisement services - appellant's product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to be held as ‘book' to be covered under the explanation (2) to the definition of the ‘Sale of Space for advertisement' - AT

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