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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Classification of services - Business Auxiliary Service (BAS) or ...


Services Classified as Business Support Services, Not Business Auxiliary Service, Per Service Tax Regulations and Case Law.

March 13, 2023

Case Laws     Service Tax     AT

Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the appellants therein conformed to the statutory definition of SSBC and hence, the services rendered to the vendors and companies were classifiable under SSBC and not under BAS. - AT

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