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Service Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Cenvat Credit - Online Data Retrieval or Access - confirming to ...


Cenvat Credit: Online Data Services Qualify as "Input Service" Under Broad "Business" Definition in Fiscal Statutes.

January 28, 2015

Case Laws     Service Tax     AT

Cenvat Credit - Online Data Retrieval or Access - confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense. - AT

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