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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Taxability - principles of mutuality - services provided to ...

Service Tax

July 31, 2020

Taxability - principles of mutuality - services provided to group / promoter companies - The only basis for providing of services by the appellant is on cost sharing basis as per the norms or formula laid down by the members of the appellant company. Therefore, SCN is not maintainable both on the principle of mutuality and on the fact of lack of consideration for such services alleged to have been rendered - AT

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