Demand of service tax on Management, Maintenance or Repair ...
Case Laws Service Tax
January 19, 2024
Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are provided outside India and therefore no service tax can be demanded under this head also and the demand under the head of Management, Maintenance or Repair Services also set aside. - AT
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