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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Business Support Service - owner allowed to use its entire ...


Court Rules Business Arrangement Not Support Services for Tax Purposes; Assessee's Conducting Charges Not Taxable as Such.

December 2, 2015

Case Laws     Service Tax     HC

Business Support Service - owner allowed to use its entire infrastructure to the assessee - assessee was manufacturing and doing the business in the name of owner and received huge money as conducting charges - The nature of the transaction would not fall within the meaning of support services for business or commerce - HC

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