Recovery of service tax - telephone services - Modem was given ...
Service Tax on Modem-Provision Upheld Due to Lack of VAT Payment on Goods in Telephone Services Case.
December 9, 2019
Case Laws Service Tax AT
Recovery of service tax - telephone services - Modem was given to the customers - Since admittedly, the goods did not involve payment of VAT, the question of those being purely a trading activity cannot be ascertained, demand of service tax upheld.
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