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Service Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Recovery of Short paid Service Tax - taxability of ...

Service Tax

June 15, 2022

Recovery of Short paid Service Tax - taxability of reimbursements - The nature of service should make no difference to the taxability of reimbursements when Rule 5 under which the tax was demanded itself has been ultra vires by Supreme Court in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. - the demands confirmed against the appellant do not survive - AT

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