MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT
CESTAT held that when there is doubt regarding documents, authority should seek clarification/explanation rather than relying on assumptions.
Uttar Pradesh Tamil Nadu Yusufa Alghamin Edac Engineering Limited Vs W Ll Kuwait Group Edac Engineering Ltd
Source: taxguru.in