2024 (1) TMI 318

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..... ND HIGH COURT] the amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in Clauses (a) and (b) of sub-section (2) of Section 44 BB HELD THAT:- Following the order of this Court in M/s Vantage International Management Comp .....

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