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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Import of services - Advertising Agency services - Since the ...

Case Laws     Service Tax

March 5, 2016

Import of services - Advertising Agency services - Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax demanded in the impugned order is not on the consideration for a service received in India but a tax on the funds transferred in a cross-border transaction. Such a tax is not contemplated in Finance Act, 1994. - AT

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