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2013 (11) TMI 647

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....e G. Raghuram : The petitioner was proceeded against for non-remittance of service tax amounting to Rs.1,25,692/- on amounts received from travel agents for providing the taxable - business auxiliary service defined in Section 65(19) of the Finance Act 1994 (the Act). The petitioner was found, concurrently by the adjudicating authority and the Commissioner (Appeals), to have promoted and market....

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