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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