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VAT - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Passive Infrastructure Services to mobile phone operators - ...


Telecom Infrastructure Services Exempt from VAT; No Sale of Goods Under KVAT Act, Affecting Tax Applicability.

June 4, 2013

Case Laws     VAT and Sales Tax     HC

Passive Infrastructure Services to mobile phone operators - Telecommunication infrastructure - right to use - there is no sale of goods and at any rate there is no deemed sale under KVAT Act - HC

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