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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

If the service is rendered prior to 01.05.2006, no liability of ...


IIM exempt from service tax for services rendered before May 1, 2006, despite post-date payments, per CBEC Circular.

November 21, 2018

Case Laws     Service Tax     AT

If the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been clarified by the CBEC in Circular dated 01.11.2006 that IIM cannot be considered as Commercial Concern.

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