TMI BlogImport of services - Advertising Agency services - Since the appellant has no requirement of...Import of services - Advertising Agency services - Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax demanded in the impugned order is not on the consideration for a service received in India but a tax on the funds transferred in a cross-border transaction. Such a tax is not contemplated in Finance Act, 1994. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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