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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

BAS - The motor vehicle department is assigned a statutory ...


Motor Vehicle Department Must Issue Registrations; Not a Service to Promote or Procure for Customers.

January 9, 2017

Case Laws     Service Tax     AT

BAS - The motor vehicle department is assigned a statutory obligation to issue registrations; such statutory activities are not, even remotely, describable as service rendered which the appellant is required to promote or as service of the department procured for the customers. - AT

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