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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Whether the Offshore Upfront Fee paid by the respondent is an ...


Offshore Upfront Fee Classified as Interest, Not Subject to Service Tax.

September 27, 2019

Case Laws     Service Tax     AT

Whether the Offshore Upfront Fee paid by the respondent is an interest or a fee? - - the said amount on which the service tax is being demanded and Upfront Fee is nothing but an interest and on interest, no service tax is payable.

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