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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Business Support services - Branch Network Fee - Firstly, the ...


"Business Support Service" Definition Updated Post-July 2012; Revenue Fails to Prove Suppression.

January 7, 2020

Case Laws     Service Tax     AT

Business Support services - Branch Network Fee - Firstly, the definition of ‘Business Support Service’ did not cover mere agreeing to grant right to access, which was introduced only with effect from 01.07.2012 and secondly, even on limitation, the Revenue has not been able to establish the suppression in any manner.

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