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    <title>Whether an activity of preparation of voter list for Chief Electoral Officer is taxable service?</title>
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    <description>The tribunal analysed whether preparation of a voter list for the Chief Electoral Officer qualifies as Business Auxiliary Services. Tax authorities characterised the activity as a client-facing auxiliary service, but the tribunal concluded that the task of compiling electoral rolls is distinct from commercial auxiliary services and therefore does not fall within the scope of BAS as a taxable service.</description>
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      <title>Whether an activity of preparation of voter list for Chief Electoral Officer is taxable service?</title>
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      <description>The tribunal analysed whether preparation of a voter list for the Chief Electoral Officer qualifies as Business Auxiliary Services. Tax authorities characterised the activity as a client-facing auxiliary service, but the tribunal concluded that the task of compiling electoral rolls is distinct from commercial auxiliary services and therefore does not fall within the scope of BAS as a taxable service.</description>
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