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Service Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Activity of technical testing of the LPG tankers - technical ...


LPG tanker inspections under Indian Explosive Act, 1884, are statutory duties and exempt from service tax.

February 1, 2013

Case Laws     Service Tax     AT

Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is not liable to service tax - AT

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