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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

The sugar cane belongs to the sugar factory in terms of the ...

Case Laws     Service Tax

August 2, 2013

The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by the appellant is one of procuring or processing of the goods belonging to the client which is classifiable under ‘Business Auxiliary Service' and not under ‘Manpower Recruitment of Supply Agency Service. - AT

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