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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Classification of service - Unless an activity is optional for ...


Activity Not a 'Support Service' Unless Optional and Flexible for In-House or Outsource Performance, Says Rule.

April 7, 2017

Case Laws     Service Tax     AT

Classification of service - Unless an activity is optional for the continued existence of the organization and permits the flexibility of self-performance vis-a-vis outsourcing, it does not appear to invite coverage as 'support service of business or commerce' - AT

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