Maindra Holiday and Resorts India Ltd. Versus Commissioner of C. Ex ST, LTU, Chennai - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Service of club and association - Maintenance facility provided at Thialand - Appellant did not pay any service on such payments remitted abroad - Held that - in the case of these services the liability is determined with reference to place of residence of the recipient of service rather than place of performance. In the view of the provisions in s................................... Service Tax - Case Laws
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