Unscheduled Inter-change Charges: Not a Taxable Service Under Sub-Section (e) of Section 66E of Finance Act, 1994.

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....Declared service or not? - Unscheduled Inter-change charges (UI) - Sub-Section (e) of Section 66E of the Finance Act, 1994 - The charges being part of this activity which finds place in the negative list in services, it cannot be said that it amounts to any kind of service.....