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SSI Exemption Denied for Services Provided as Agents for Banks; Rs. 10 Lakhs Benefit Not Applicable.

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....Denial of SSI exemption upto ₹ 10 lakhs - the services are provided to the customers on behalf of the banks and appellants are only acting as an agent of service provider. Accordingly, admissibilities of small scale benefit has been rightly denied - AT....

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