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Service Tax - Highlights / Catch Notes

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Refund of Service tax - The Commissioner (Appeals) also ...

Service Tax

December 19, 2023

Refund of Service tax - The Commissioner (Appeals) also proceeded to hold that machining of rails cannot be treated as providing service by way of commissioning or installation of original works pertaining to metro. It is not possible to accept this finding. - The appellant was clearly exempted from payment of service tax - Refund allowed - AT

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