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Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Input services must be availed before removal of the goods is ...

Case Laws     Service Tax

September 3, 2012

Input services must be availed before removal of the goods is not correct as there are a number of services required to be used in or in relation to the manufacture of finished goods, mentioned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - AT

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