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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Taxability - reverse charge - Since the appellant are not ...

Case Laws     Service Tax

September 19, 2019

Taxability - reverse charge - Since the appellant are not receiving any service, on the contrary, they are providing services to overseas group companies, the provision of Section 66A and Rule made there under is absolutely not applicable, therefore, the demand is also not maintainable. - AT

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