2024 (1) TMI 1367

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..... services or not - whether the term 'technical testing and analysis agency' has been defined under section 65(107) of the Finance Act? - HELD THAT:- As far as the order setting aside the Show Cause Notice is concerned, we find that there is no scope for interference. However, we make it clear that we have not given our imprimatur to the finding recorded by the High Court on the interpretati .....

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