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Service Tax - Highlights / Catch Notes

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Liability of service tax on ship crew recruitment services - The ...

Case Laws     Service Tax

May 18, 2024

Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.

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