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    Service Tax

    Business Auxiliary Service or not - appellants have collected...

    Service Tax Demand on Appellants for Business Auxiliary Service Dismissed; No Promotion or Marketing Services Provided.

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    Service TaxJune 3, 2020Case LawsAT

    Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation, etc., on behalf of the clients - no service has been rendered by the appellant to the clients of the appellants in relation to promotion of business or marketing of the goods - demand do not sustain.

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