Classification of services - Merely by resorting to what they ...

Service Classification Must Align with Legal Definitions, Not Billing Labels, for Accurate Tax Assessment.

November 16, 2023

Case Laws Service Tax AT

Classification of services - Merely by resorting to what they felt and what they were recovering as ‘Terminal storage charges’ would not make this Appellant also a warehouse keeper. The scope of the service has to be determined in terms of express wordings of that classification in Finance Act & Rules, and not in terms of nomenclature used for collecting the revenue for the services provided to the service recipients - AT

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Classification of services - Merely by resorting to what they ...

Service Classification Must Align with Legal Definitions, Not Billing Labels, for Accurate Tax Assessment.

November 16, 2023

Case Laws Service Tax AT

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