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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Scientific and Technical Consultancy Service - In-house training ...


In-house training in Japan not under Scientific and Technical Consultancy per Section 65 (95a); no interest due on service realization.

May 3, 2018

Case Laws     Service Tax     AT

Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section 65 (95a) of the Finance Act, 1994 - the appellant is not liable to pay interest for the intervening period i.e. date of service provided till its realization. - AT

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