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Service Tax - Highlights / Catch Notes

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Reversal of CENVAT credit - partly exempt services - Rule 6(2) ...

Service Tax

May 3, 2018

Reversal of CENVAT credit - partly exempt services - Rule 6(2) of CCR 2004 - the service per se is not exempted, but a part of the taxable value is only exempted - If this be so, then it cannot be said that the service provided by the appellant is exempted - AT

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