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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Waiver of pre-deposit - surface transport charges - Even if it ...

Case Laws     Service Tax

September 22, 2014

Waiver of pre-deposit - surface transport charges - Even if it is accepted that the activity in question is of cargo handling service but since it is consumed captively in or in relation to manufacture and clearance of coal, it becomes part and partial of the manufacture and sale of coal - stay granted - AT

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