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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

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

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