Service Tax can’t levied If No Services are provided to Distributors and No Payment is made: CESTAT [Read Order]

The Customs, Excises, Service Tax Appellate Tribunal (CESTAT) held that the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service so no service tax can be levied. The tribunal noted that though, renting of immovable property is a declared […]

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