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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Levy of Service tax - Construction of Complex Service - In the ...

Case Laws     Service Tax

December 24, 2022

Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. - AT

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