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Service Tax - Highlights / Catch Notes

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Business Auxiliary Service - appellant is individual or a ...


Appellant in Business Auxiliary Service deemed a commercial concern, liable for service tax on provided services.

June 8, 2023

Case Laws     Service Tax     AT

Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this extent,the appellant’s arguments are not acceptable. The appellants are liable to pay service tax on the services rendered by them - AT

 

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