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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Commercial or Industrial Construction Services - The hospitals ...

Case Laws     Service Tax

February 16, 2018

Commercial or Industrial Construction Services - The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or building intended for use for commerce or industry. Collection of fee, if any, for the usage of the said facility by itself will not make a building as used for commerce or industry. - AT

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