1
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2013(2)
ECS (204) (Tri-Mum)
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M/s Shoppers Stop Ltd
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Service provided by the appellant prima
facie come under the category of BSS as the appellant seems to provide both
infrastructural support services and accounting and processing of
transactions. Matter came to light only when the department started
investigation into the activities of the appellant. Therefore, it cannot be
concluded at this stage that there was no suppression of facts on the part of
the appellant
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