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Ruling: Services Not on Client's Behalf, No Tax Exemption Under Notifications 14/2004 & 25/2004.

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Full Text of the Document

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....Demand of service tax - Services provided by the Respondents can not be said to have been provided on behalf of the client and accordingly they also become ineligible for exemption under Notification 14/2004 and 25/2004 - AT....

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