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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Business Auxiliary Services - suppression of the value of ...


Taxation Begins on New Service Category Introduction Date; Existing Categories Excluded and Extended Limitation Period Inapplicable.

February 20, 2017

Case Laws     Service Tax     AT

Business Auxiliary Services - suppression of the value of services - It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of existing services - extended period of limitation cannot be invoked - AT

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