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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Levy of service tax - Clearing services as such Grass, Bush, ...

Case Laws     Service Tax

March 10, 2022

Levy of service tax - Clearing services as such Grass, Bush, Jungle cutting at Area-III of ONGC Ank. And regular maintenance as tender documents - There is absolutely no doubt that the said activity amounted to provision of the cleaning services as defined in Section 65 (24b) of Finance Act, 1994 and there could not have been any bonafide doubt to in that regard - there are no merit in the argument that the appellant, harboured a bonafide view. - AT

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