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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Renting of immovable property Service - excluded category - ...

Case Laws     Service Tax

February 20, 2018

Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement - in the absence of any statutory definition. Boat/balloon ride on the lake, skating in the skating rink will fall under the overall ambit of entertainment - tax liability do not sustain - AT

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