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Logistics Division's Internal Services: Separate Tax Registrations Don't Create Separate Legal Entities, Court Rules.
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....Logistic services - appellant are logistic division of M/s. Mahindra and Mahindra Limited who providing various logistics services to another division - Merely by taking two separate service tax registrations it cannot be said that both are separate legal entities. - AT....
TaxTMI
TaxTMI