Legal Decision: Service Tax Only Applicable if Service Category Matches Activities; Brief Registration Doesn't Imply Future Obligations.

Technical Inspection and Certification Service - Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X