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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Demand of service tax - brokerage received on IPO related ...

Case Laws     Service Tax

May 21, 2019

Demand of service tax - brokerage received on IPO related service - Business Auxiliary Services - appellant’s activity is neither covered u/s 65(19)(i) as they are not promoting or marketing or selling any goods nor u/s 65(19)(i) as it is nor rendered in relation to promotion or marketing of service - IPO is only an offer to the prospective buyers - appellant not covered u/s 65(19)- no service tax

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