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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Supply of Tangible Goods Service - operational control - In the ...


Service Without Control Over Tangible Goods Not Classified as "Supply of Tangible Goods for Use" for Tax Purposes.

May 13, 2014

Case Laws     Service Tax     AT

Supply of Tangible Goods Service - operational control - In the absence of operational control in the hands of the service provider, the service cannot be classified under “supply of tangible goods for use”. - AT

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