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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

The statutory definition of section 65(91a) of the Finance Act, ...


Finance Act 1994, Section 65(91a) excludes personal use construction activities, including residential use by others.

March 21, 2018

Case Laws     Service Tax     AT

The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person - AT

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