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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

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


Service Tax Exemption on Bank Cash Management Services Until May 31, 2007; No Alternative Charging Allowed.

November 1, 2016

Case Laws     Service Tax     AT

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

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