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    <title>Service Tax Demand Requires Detailed Review of Financial Records, Not Just Form 26AS, to Establish Transaction Nature.</title>
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    <description>Demand of service tax cannot be confirmed merely on the basis of Form 26AS (TDS statement) - Without looking into the books of accounts, nature of such transactions cannot be established.</description>
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      <description>Demand of service tax cannot be confirmed merely on the basis of Form 26AS (TDS statement) - Without looking into the books of accounts, nature of such transactions cannot be established.</description>
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