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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

The treatment of entire amount that has been spent towards the ...

Case Laws     Service Tax

August 22, 2019

The treatment of entire amount that has been spent towards the acquisition of land, by no stretch of imagination, can be treated as value towards the alleged service - There is no element of service involved in the transaction, undertaken by the appellant while acquiring the land and transferring the same to the JV company, for setting up of the power plant.

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