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Service Tax - Highlights / Catch Notes

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Levy of Service Tax - technical testing and analysis service - ...


Storage Charges Beyond Three Months Excluded from Service Tax on Technical Testing Services u/s [Relevant Section.

January 10, 2023

Case Laws     Service Tax     AT

Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of 3 months can be considered as part of the provision of technical testing and analysis service. - AT

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