15 July 2024


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CESTAT, Ahmedabad: No Presumption of Deemed Sale on Ground of Non-Payment of VAT - 31.03.2020

Customs Excise and Services Tax Appellate Tribunal, Ahmedabad has ruled that deemed sale cannot be presumed for the purpose of imposing service tax merely on the ground that the value added tax (VAT) was not paid on such sale.

Tags : CESTAT Ahmedabad Deemed Sale

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