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CESTAT: CSR is Not ‘Input Service’ - (13 Jun 2022)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has upheld the order disallowing credit towards the service tax paid on services used for activities related to its Corporate Social Responsibility (CSR) by holding that the same would not qualify the definition of “input service".

Tags : CESTAT   SERVICE TAX   CSR  

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