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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Data already collected by the bank in their various branches are ...


Bank's Data Processing Excluded from Business Auxiliary Services, No Basis for BAS Demand Confirmation.

September 3, 2013

Case Laws     Service Tax     AT

Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - AT

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