2014 (8) TMI 1252

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....w. It is ADMITTED on the following substantial questions of law :- (a) Whether in the facts and circumstances of the case and in law, the Tribunal was justified in holding that the services rendered by the Respondent to the Income Tax Department of issuance of PAN card is not a taxable service falling within the category of "Business Auxiliary Service" but is a service rendered in relation to a ....