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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

BAS - sale or service - purchase of concentrate from the Coca ...

Case Laws     Service Tax

February 29, 2020

BAS - sale or service - purchase of concentrate from the Coca Cola India - The imposition of restrictions or conditions in respect of the usage and consumption of the concentrate, by the seller cannot alter that position. Hence there are no merit in the submission of the Authorized Representative that this transaction was not a truncation of sale but only “transfer to use”. - AT

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