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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund of the unutilized input service credit of input services ...

Service Tax

March 1, 2023

Refund of the unutilized input service credit of input services - intermediary services or not - in cases where a person supplies the main supply either fully or partly, on principal to principal basis, the said supply cannot be covered under the scope of ‘intermediary’. - AT

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