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    <title>Co-operative banks must pay service tax for banking and financial services per Section 65 (105)(zm) and 65 (12) rules.</title>
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    <description>Whether a co-operative bank can be held to be liable for service tax in respect of providing banking and other financial services as covered by the expression &quot;or any other body corporate, or any other person&quot; used in Section 65 (105)(zm) and sub-section 65 (12) - held yes - AT</description>
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      <description>Whether a co-operative bank can be held to be liable for service tax in respect of providing banking and other financial services as covered by the expression &quot;or any other body corporate, or any other person&quot; used in Section 65 (105)(zm) and sub-section 65 (12) - held yes - AT</description>
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