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Court Rules Board Can't Add Conditions to GTA Service Tax Abatement; Notification No. 32/2004-ST Stands Unchanged.

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....GTA - Denial of benefit of N/N. 32/2004-ST dated 3.12.2004 - 75% abatement - the Board cannot prescribe any condition or procedure for availing any Exemption Notification. If at all any procedure is required, it should be part and parcel of the Notification, which is not the case here - AT....

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