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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

BSS - collection of monthly licence fee - sell eatables in the ...


Appellants Liable for Service Tax on Bar Activities from July 1, 2012, to March 28, 2013, per Section 65B(44) Finance Act.

May 5, 2018

Case Laws     Service Tax     AT

BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will be exigible to service tax liability in respect of the impugned activities only for the period 1.7.2012 to 28.03.2013 as ‘taxable service’ under Section 65B (44) of the Finance Act, 1994 - There will not be any service tax liability during the period of dispute from 29.03.2013 onwards. - AT

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