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Service Tax - Highlights / Catch Notes

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When cash management services stood excluded from the purview of ...


Authorities Cannot Impose Service Tax on Cash Management Services by Reclassifying Under General Business Auxiliary Service Heads.

March 13, 2016

Case Laws     Service Tax     SC

When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an activity which is essentially cash management service, by taking aid of other general charging heads, such as business auxiliary service - SC

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