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Service Tax - Highlights / Catch Notes

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Benefit of Exemption - The mere fact that the AVETCS contains ...


Appellant Denied Service Tax Exemption; AVETCS Not Considered Computer System Under Notification No. 20/2003-ST.

October 21, 2022

Case Laws     Service Tax     AT

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these circumstances, it is not that the appellant is entitled to the benefit of Notification No. 20/2003-ST - AT

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