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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Levy of Service Tax - international inbound roaming charges ...

Service Tax

September 2, 2023

Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be considered as the service receiver and the person who visits India and beneficiary of the said roaming service becomes the service receiver? - Demand set aside - AT [Majority order]

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