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Service Tax Demand Overturned: Providing Magazines at Cost Not a Service Under Notification No. 12/2003-S.T.

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....Benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - they also buy the magazines and provide it to the customers at actual cost. This is not actually a service but it is actually recovery of cost of materials from the customers - demand set aside - AT....

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