Principle of mutuality does not apply for the services provided ...
Case Laws Service Tax
July 7, 2016
Principle of mutuality does not apply for the services provided by the SEZ unit to the DTA unit of the same assessee since as per the scheme both the distinct and separate - However no service tax could be levied since the SEZ unit of respondent assessee had not charged for the services provided to its DTA unit - HC
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