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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Business Auxiliary Services - promotion or marketing of goods ...

Case Laws     Service Tax

March 23, 2020

Business Auxiliary Services - promotion or marketing of goods produced or provided by or belonging to the client - transfer of right to use - The imposition of restrictions or conditions in respect of the usage and consumption of the concentrate, by the seller cannot alter that position. Hence there are no merit in the submission that this transaction was not a truncation of sale but only “transfer to use”. - AT

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