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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Place of provision of services - The appellant are not ...

Service Tax

March 29, 2018

Place of provision of services - The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants are not liable to pay service tax being provider of service in India in terms of Rule 9 of the Place of Provision of Service Rules, 2012. - AT

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