Service tax not leviable merely on basis of figures reflected in statutory records, rules CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that service tax is not leviable merely on basis of figures reflected in statutory records. Raghavendra Rao, the counsel appearing for the appellants submitted that the Appellant is engaged in training interested candidates in the art of movie making,…
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