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Service Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Works Contract Services - Evidently all the service recipients ...

Case Laws     Service Tax

September 23, 2020

Works Contract Services - Evidently all the service recipients have been set up by the State Government, and are directly under the control of the various Ministries of the State Government. Thus, the service recipients are covered under sub clause (i) of clause (5), of the definition of the term ‘Govt. Authority’ - Benefit of exemption available - AT

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