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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of service - Activity of chartering of its ...

Case Laws     Service Tax

December 1, 2023

Classification of service - Activity of chartering of its Aircraft and is charging the customers for the same on hourly basis referred to as flying hours - The services in question are held to be ‘Supply of Tangible Goods Services’. However Show Cause Notice is held as time barred. Entire demand gets hit by limitation. - AT

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