The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that in the absence of any consideration, service tax cannot be levied under the Finance Act, 1994. The appellants are receiving goods for refurbishing or repair from their customers as and when the need for repairs is felt by the customers of […]
The post Service Tax can’t be levied in the Absence of Consideration: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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