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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Classification of services - BAS - neither in the show cause ...

Case Laws     Service Tax

July 25, 2018

Classification of services - BAS - neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the sub clauses (i) to (vi) is relevant. Unless this is specified, it cannot be examined whether the services provided by the respondent are incidental or auxiliary to that category.

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