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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Levy of service tax - Infrastructural services under the ...

Case Laws     Service Tax

September 17, 2021

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The infrastructural support services includes only the service specified in the Explanation, which essentially includes setting up office spaces. Thus, accommodation or guest house facility will not form part of infrastructural support services and cannot be treated as provision of BSS - the Commissioner was not justified in confirming the demand on the amount received for transit house under the category of BSS. - AT

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