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Service Tax - Highlights / Catch Notes

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Service tax demand – packaging services section 65(76B) – The ...


Packaging Fertilizers Not Separate Service, Integral to Manufacturing Says Section 65(76B) Ruling on Service Tax Demand.

September 17, 2013

Case Laws     Service Tax     AT

Service tax demand – packaging services section 65(76B) – The activity of packaging undertaken in respect of fertilizer would form an integral part of the manufacturing activity and cannot be viewed as a service activity - AT

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