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Service Tax - Highlights / Catch Notes

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Benefit of Exemption - The mere fact that the AVETCS contains ...

Case Laws     Service Tax

October 21, 2022

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these circumstances, it is not that the appellant is entitled to the benefit of Notification No. 20/2003-ST - AT

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