Separate Business Auxiliary and GTA Services Not Composite Under Same Owner, Finance Act Section 65 Rules.

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....Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary services have separate entries in section 65 of the Finance Act, 1994. To allege that services rendered by two different firms, may be for the same client, merely on the ground that both are co-located and are owned by the same person, in our view, is not correct.....