Court :
CESTAT, Delhi
Brief :
The CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held thatthe service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose.
Citation :
ORDER NO. 50626 / 2022 dated July 18, 2022
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