Service Tax Confirmed on Customer Care Services Under Business Auxiliary Services; No Exemption Granted Per Notification No.13/2003.

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....Business Auxiliary Services - while the consideration is based on the quantum of sale, the services provided is not ‘sale or purchase of goods” but is in the nature of customer care on behalf of Venco/VRB - exemption under notification No.13/2003 not allowed - Demand confirmed - AT....