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Service Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Authorised service station - the sale of parts and components ...


Authorized Service Stations: Parts Sold During Warranty Aren't Considered Services Rendered.

November 4, 2011

Case Laws     Service Tax     AT

Authorised service station - the sale of parts and components during rendering services during warranty period cannot be treated as part of the services - Merely because these items were used in undertaking the repairs /maintenance, the same may not become part of the services undertaken.... - AT

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