Levy of service tax - agreeing to the obligation to refrain from ...

Case Laws Service Tax

January 24, 2023

Levy of service tax - agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act - The Circular emphasizes that there has to be an express or implied agreement to do or abstain from doing something against payment of consideration for a taxable supply to exist and such an act or a situation cannot be imagined or presumed to exist merely because there is a flow of money from one party to another - Demand set aside - AT

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Levy of service tax - agreeing to the obligation to refrain from ...

Case Laws Service Tax

January 24, 2023

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