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Service Tax - Highlights / Catch Notes

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Nature of Activity - Payment of 'Address Commission' against ...

Case Laws     Service Tax

October 23, 2023

Nature of Activity - Payment of 'Address Commission' against 'Chartering of Ships' - Business Auxiliary Service (BAS) or not - When there is no evidence to substantiate the allegation that the discount was offered towards rendering of any service, no service tax is payable on those discounts - AT

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