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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Classification of services - activity of collection of toll - ...


Toll Collection Classified as Business Auxiliary Service; Funding via Toll Tax Doesn't Change Service Provision Status.

November 20, 2018

Case Laws     Service Tax     AT

Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The appellants are providing the BAS and there is no doubt regarding the same.

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