The question of a reverse levy of tax on the recipient of the ...

Case Laws Service Tax

June 23, 2018

The question of a reverse levy of tax on the recipient of the service under section 66A of the Finance Act, 1994 would arise only if the service itself is taxable and, in the absence of any reason to subject the said royalty to tax, the demand under section 66A would not survive.

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The question of a reverse levy of tax on the recipient of the ...

Case Laws Service Tax

June 23, 2018

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