Units in SEZ and DTA Seperate legal entity or not - In the case ...

SEZ and DTA units are separate entities for service tax; tax applies only with two distinct legal persons.

December 12, 2013

Case Laws Service Tax AT

Units in SEZ and DTA Seperate legal entity or not - In the case of service tax levy, presence of two persons is a must and these persons have necessarily to be legal persons since there is no definition of person in the Service Tax Act which would mean person has to be understood the way it is understood otherwise - AT

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Units in SEZ and DTA Seperate legal entity or not - In the case ...

SEZ and DTA units are separate entities for service tax; tax applies only with two distinct legal persons.

December 12, 2013

Case Laws Service Tax AT

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