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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of services - It is for the respondents to carry ...

Case Laws     Service Tax

November 8, 2019

Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.

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