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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Venting of refrigerators to their dealers/ distributors - ...


Appellant Exempt from Service Tax on Refrigerator Venting After VAT/Sales Tax Payment, SOTG Category Not Applicable.

March 29, 2019

Case Laws     Service Tax     AT

Venting of refrigerators to their dealers/ distributors - admittedly appellant have paid VAT/Sales Tax - the appellant is not liable to pay service tax on this activity under the category Supply of Tangible Goods Service (SOTG).

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