Classification of services - BAS - to capture the data and ...

Case Laws Service Tax

June 5, 2020

Classification of services - BAS - to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart card/paper licence and to submit to the RTO for further issuance to the applicant - it is apparent that the Road Transport Authority has outsourced part of their work - the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity.

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Classification of services - BAS - to capture the data and ...

Case Laws Service Tax

June 5, 2020

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