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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Classification of services - intermediary services or not - ...

Case Laws     Service Tax

November 24, 2023

Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the appellant and the vendors/exporters of garments. - The appellant does not satisfy the conditions to be an ‘intermediary’ for his services - AT

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