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Passport Bonus Card Scheme: No Financial Inflow to Appellants Excludes It from Business Auxiliary Service Tax Liability.
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....Business Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer - When there is no inflow for the appellants, there may not be any allegation of such activity to come within the ambit of the definition of BAS....
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