2025 (2) TMI 624

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..... d unless and until the assessment made by the dealer is revised the credit at the recipient's end - sham transactions - it was held by High Court that 'The respondent filed invoices and returns before their jurisdictional offices and paid the service tax arising out of it. The Tribunal clearly held that even in the show-cause notice, there was no allegation that the services rendered under the .....

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