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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Nature of services - When there is supply of material involved ...


Service Provider's Role: Supplying Materials and Executing Projects is a Composite Contract, Not Just a Service.

March 19, 2019

Case Laws     Service Tax     AT

Nature of services - When there is supply of material involved by the service provider in execution of the product project / work contracted to him, the activity done on such service provider cannot be mere “service simplicitor” but will be a composite contract comprising of both materials and services.

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