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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Classification of services - providing ERP system - Business ...


ERP Systems Classified as IT Services, Not Business Auxiliary; Exempt from Service Tax Under Business Auxiliary Category.

September 15, 2023

Case Laws     Service Tax     AT

Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service. The same being excluded from the Business Auxiliary Service cannot be charged to service tax under Business Auxiliary Service. - AT

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