2023 (11) TMI 479

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..... nsocean Drilling Services (India) Pvt Ltd - deemed sales/high seas sale - it was held by CESTAT that A perusal of the show cause notices, as well as the impugned orders confirming the demand thereon, shows those to be based entirely on the presence of permanent establishment in India, nonpayment of tax on sale and the contractual right to resume control for failure to comply with terms of agreemen .....

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