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Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Activity of supervision of fabrication and erection of ...


Supervising the fabrication and erection of structures isn't technical assistance or Management Consultancy Services for tax purposes.

February 1, 2015

Case Laws     Service Tax     AT

Activity of supervision of fabrication and erection of supporting structures and equipment from the client - it cannot be termed that appellant is providing technical assistance to their clients. - the activity of the appellant does not fall under the category of Management Consultancy Services. - AT

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