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CESTAT, Bangalore: Service Not Made Available Physically, Can’t be Chargeable to Service Tax - (12 Apr 2022)

SERVICE TAX

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that recipient of the service has not physically made available to the service provider, any goods and holds service, being export of service, cannot be chargeable to service tax.

Tags : CUSTOMS   EXCISE & SERVICE TAX APPELLATE TRIBUNAL   RECIPIENT   SERVICE PROVIDER   EXPORT   SERVICE TAX  

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