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Service Tax Not Applicable: Same PAN Indicates Same Entity for M/s. CMST-BSNL, Jaipur Despite Separate Registration.

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....Liability of Service Tax - services provided to its associate company - services provided to M/s. CMST-BSNL, Jaipur which is having a separate service tax registration? - Since both are one having same PAN and same entity, service tax cannot be demanded.....

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