Liability of Service Tax – direct service tax liability or not ...
Appellant Liable for Service Tax on Marketing Services under Business Auxiliary Service, Reverse Charge Mechanism Not Applicable.
October 23, 2015
Case Laws Service Tax AT
Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent thereof; was promoting and marketing the services provided by LIC Distributor and in no way was involved in distribution of mutual fund; service rendered was covered under BAS - liable to pay service tax - AT
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