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Service Tax - Highlights / Catch Notes

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Scope of SCN - The mention of this activity as BAS in the final ...


Typo in Show Cause Notice: Incorrectly Cites Business Auxiliary Service Instead of Business Support Service, Invalidating Demand.

October 30, 2018

Case Laws     Service Tax     AT

Scope of SCN - The mention of this activity as BAS in the final para of show cause notice is nothing more than a typographical error as the show cause notice is discussing about the features of Business Support Service - Confirmation of demand under BAS instead of BSS is incorrect.

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