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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

It is true that ‘trading’ is an exempted service and Rule 6(3) ...

Service Tax

November 21, 2019

It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant will not be covered by Rule 6(3) because the credit attributable to the inputs removed as such, has already been reversed.

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