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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Classification of service - examination of the garments at ...


Garment Examination Without Resulting Certification Not Classified as "Technical Inspection and Certification" for Service Tax Purposes.

December 19, 2016

Case Laws     Service Tax     AT

Classification of service - examination of the garments at various stages - When the outcome of the examination / inspection carried out does not result into some certification, the subject services cannot be covered by the services under the category of “technical inspection and certification”. - AT

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