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ETTSA's WAN Setup Exempt from Service Tax: Not Classified as Business Auxiliary Services per Criteria.
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....Business Auxiliary Services - implementation of Wide Area Network (WAN) - the procurement of service for ETTSA cannot be brought within the levy of service tax under BAS - the levy of service tax on the activity of setting up of WAN, which has been outsourced to HSCL is not justifiable....
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TaxTMI