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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of services - Throughout Appellants were ...

Case Laws     Service Tax

June 12, 2020

Classification of services - Throughout Appellants were providing for “provision and transfer of information and data processing” and these are provided in relation to their depository operations. Thus the services provided by them to Depository Participants are covered by the definition of Banking and Financial services and are liable to service tax under that category.

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