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Service Tax - Highlights / Catch Notes

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Wrong classification of services availed by the appellant - ...

Service Tax

August 4, 2023

Wrong classification of services availed by the appellant - demand of service tax under reverse charge mechanism (RCM) - payments made to foreign vendors for repair works aircraft outside India - it is not in dispute that the services were provided outside India. Service tax, therefore, could not have been demanded from the appellant under the RCM - AT

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