Nature of services can not be decided on the basis of ...
Service Nature Requires Evidence, Not Just Registration Certificates, to Determine Actual Services Rendered by Assessee.
August 6, 2011
Case Laws Service Tax AT
Nature of services can not be decided on the basis of registration certificate - The nature of service rendered by the assessee is a question of fact decided on the basis of actual nature of service to be ascertained on the basis of the evidence collected in that regard.... – AT
View Source