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[Cites 0, Cited by 0] [Section 6A(1)] [Section 6A] [Entire Act]

Union of India - Subsection

Section 6A(1)(f) in The Service Tax Rules, 1994

(f)The provider of service and recipient of service are not merely establishments of a distinct person in accordance with item (b) of Explanation 3 of clause (44) of section 65B of the Act.