Venting of refrigerators to their dealers/ distributors - ...
Appellant Exempt from Service Tax on Refrigerator Venting After VAT/Sales Tax Payment, SOTG Category Not Applicable.
March 29, 2019
Case Laws Service Tax AT
Venting of refrigerators to their dealers/ distributors - admittedly appellant have paid VAT/Sales Tax - the appellant is not liable to pay service tax on this activity under the category Supply of Tangible Goods Service (SOTG).
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