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Service Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Non-payment of service tax - service of covering of ...

November 30, 2021

Case Laws     Service Tax     AT

Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of impugned service is that of work contract service but there is no liability on the appellant to pay the service tax appellant being a statutory body and service provided is in negative list being meant for agriculture produce with no element of business or profit. - AT

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