Benefit of small scale exemption - Notification No. 06/2005-ST - ...

Each Mandi Samiti is an independent entity under Notification No. 06/2005-ST; service tax exemption limits apply separately.

June 13, 2020

Case Laws Service Tax AT

Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax & other taxes are deposited separately & individually, thus each Samiti is an independent legal entity and should be treated as a separate body - clubbing receipts of all Samitis is not justified and benefit of exemption limits should be given to the appellant.

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Benefit of small scale exemption - Notification No. 06/2005-ST - ...

Each Mandi Samiti is an independent entity under Notification No. 06/2005-ST; service tax exemption limits apply separately.

June 13, 2020

Case Laws Service Tax AT

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