Levy of service tax - Business Auxiliary Service or not - The ...

Case Laws Service Tax

January 29, 2022

Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment against those goods, therefore, it cannot be said that the appellant is an “Intermediary” as per Rule 2(f) of POPS Rules, 2012. - The appellant do not qualify as “Intermediary” in terms of Rule 2(f) of POPS Rules, 2012, therefore, no demand of service tax sustainable against the appellant - AT

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Levy of service tax - Business Auxiliary Service or not - The ...

Case Laws Service Tax

January 29, 2022

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