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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Levy of Service tax - Supply of tangible goods service (STGS) on ...

Case Laws     Service Tax

November 6, 2023

Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods for use”. - AT

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