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Service Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Courier Agencies Services – cash received at one place and ...


High Court Rules Courier Cash Services Untaxable Without Explicit Legislative Inclusion in Charging Section.

February 7, 2013

Case Laws     Service Tax     HC

Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been brought within the ambit of the charging section by clear words, he cannot be taxed at all - HC

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