2024 (5) TMI 378

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..... ved by the respondent/Assessee received in India, provided by nonresident/ person located outside India - reverse charge mechanism - HELD THAT:- The issue is no longer res integra . The same is decided by the Supreme Court in the case of C.S.T. DELHI VERSUS M/S. SOJITZ CORPORATION [ 2022 (11) TMI 48 - SUPREME COURT] where the levy of service tax was set aside. The writ petition is disposed of. - .....

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