‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary ...
Case Laws Service Tax
August 17, 2013
‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary Services’ u/s 65(19)(v) – prima facie there was no scope for a different understanding - the contention to look at the legislative history and read too many words into the legislation to give a different meaning could not be accepted - AT
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