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    <title>Service Tax Not Applicable on Corporate Guarantees for Loans or Overdrafts by Holding Companies or Associates Pre/Post July 2012.</title>
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      <description>Demand of service tax - corporate guarantee - The appellant is not liable to pay any service tax on corporate guarantee provided by the appellant to various banks/financial institutions on behalf of their holding company/associate enterprises for their loan or over draft facility under Banking and Financial Institutions after or before 01.07.2012</description>
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