Where a collection centre which acts merely as a courier ...
Collection Center as Courier Agent Exempt from Taxable Services in Photography Category, Prima Facie in Assessee's Favor.
August 9, 2013
Case Laws Service Tax AT
Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not taxable in the category of photography service. - prima facie case in favor of assessee - AT
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