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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Classification of services - activity of Data Processing - The ...


Service Tax Demand Invalid Due to Lack of Allegation Under Business Auxiliary Services in Show Cause Notice.

December 19, 2016

Case Laws     Service Tax     AT

Classification of services - activity of Data Processing - The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to demand the service tax under the category of BAS the demand of service tax cannot be confirmed - AT

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