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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Business auxiliary service and GTA services provided under two ...

Case Laws     Service Tax

February 17, 2020

Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary services have separate entries in section 65 of the Finance Act, 1994. To allege that services rendered by two different firms, may be for the same client, merely on the ground that both are co-located and are owned by the same person, in our view, is not correct.

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