2023 (9) TMI 81

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..... sand from the allotted mines - point of taxation rules - reverse charge mechanism - HELD THAT:- There are no ground to interfere with the impugned Order where CESTAT held that in order to determine whether levy of services tax is applicable on a particular activity, it is necessary to determine the point of time when such activity is provided or agreed to be provided and since the agreements bet .....

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