Monday, March 30, 2020

No Presumption of Deemed Sale on ground of Non-Payment of VAT: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled the deemed sale cannot be presumed for the purpose of imposing service tax merely on the ground that VAT was not paid on such sale. The appellants made a payment towards tanker hire charges to various foreign suppliers in foreign […]

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