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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Scope of the term Motor Vehicle with regard to repair and ...


"Motor Vehicle" Excludes Vehicle and Parts in Repair Services; Impacts Service Tax Applicability per High Court Rulings.

May 31, 2014

Case Laws     Service Tax     HC

Scope of the term Motor Vehicle with regard to repair and management service - When the Statute clearly intended to exclude motor vehicle, it is apparent that it excludes parts of motor vehicle also. - HC

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