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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Reverse charge: services by mutual fund agents to mutual funds/AMCs made recipient liable under service tax, later omitted.</h1> Reverse charge applied to services by mutual fund agents or distributors to mutual funds or asset management companies, shifting tax liability to the service recipient while the provider bore no tax; this reverse charge entry was subsequently omitted by a later notification.

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