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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Nature of activity - service or sale - bottling of alcohol ...

Case Laws     Service Tax

December 17, 2018

Nature of activity - service or sale - bottling of alcohol liquor on job-work basis - If the bottling amounts to manufacture, the Revenue’s stand that the appellant is providing taxable services to the manufacturer of the rectified spirits cannot be upheld

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