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Service Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Classification of services - Business Auxiliary Service or not - ...

Case Laws     Service Tax

October 14, 2023

Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the definition under Section 65 (19). The appellant is not providing any service on behalf of IRCTC. The appellant is providing service to M/s. IRCTC. - Demand set aside - AT

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