2018 (11) TMI 923

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....spondent : shri E K Nandakumar, Senior Advocate, P Benny Thomas, P. Gopinath and K John Mathai, Advocates JUDGMENT K Vinod Chandran, J. The short question arising in the appeal is as to whether the free service provided by the respondent, for the under the Finance Act, 1994 in the subject year. 2. Suffice it to extract Section 65 (105) (zo) : "(105) " taxable servive" means an....