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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Principle of mutuality does not apply for the services provided ...

Service Tax

July 7, 2016

Principle of mutuality does not apply for the services provided by the SEZ unit to the DTA unit of the same assessee since as per the scheme both the distinct and separate - However no service tax could be levied since the SEZ unit of respondent assessee had not charged for the services provided to its DTA unit - HC

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