CESTAT, Bangalore: Service Not Made Available Physically, Can’t be Chargeable to Service Tax - 12.04.2022

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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