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Service Tax - Highlights / Catch Notes

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Demand of service tax - support services of business or commerce ...


Court Rules Trading Ship Space Not a Taxable Service; Overturns Service Tax Demand by Commissioner.

July 13, 2023

Case Laws     Service Tax     AT

Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and so no service tax can levied upon the appellant. It has, therefore, to be held that the Commissioner was not justified in confirming the demand. - AT

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