2014 (8) TMI 542

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.... Batra, Chartered Accountant, for the Appellant. Shri B.L. Soni, DR, for the Respondent. ORDER The appellants have set up facilitation centres at different places in Punjab for providing services like issue of marriage certificate, death certificate, etc., to the public on behalf of the Government of Punjab. While issuing the certificates they collect some money which is to be remitted to....