Nature of activity - sale or service - a client could well ...
Wig Sales and Optional Services: Scalp Prep, Fitment, and Maintenance Offered to Enhance Wig Use.
August 3, 2022
Case Laws Service Tax HC
Nature of activity - sale or service - a client could well purchase a wig without opting for the service of fitment or maintenance. The services of preparation of the scalp, fitment as well as maintenance of the wig, are merely to facilitate and aid in the utilization of the product and would have no relevance in the absence of the wig - HC
View Source