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    <title>Section 66A Inapplicable: No Reverse Charge Tax for Services Provided to Overseas Group Companies; Tax Demand Invalid.</title>
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    <description>Taxability - reverse charge - Since the appellant are not receiving any service, on the contrary, they are providing services to overseas group companies, the provision of Section 66A and Rule made there under is absolutely not applicable, therefore, the demand is also not maintainable. - AT</description>
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      <description>Taxability - reverse charge - Since the appellant are not receiving any service, on the contrary, they are providing services to overseas group companies, the provision of Section 66A and Rule made there under is absolutely not applicable, therefore, the demand is also not maintainable. - AT</description>
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