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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Service of repairing of footwear - sale or service? - such ...


Footwear repair classified under "management, maintenance of repair service" per section 65 (105) (zzzg), includes service component.

November 23, 2017

Case Laws     Service Tax     AT

Service of repairing of footwear - sale or service? - such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105) (zzzg) under the heading ‘management, maintenance of repair service’ - AT

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