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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of services - technical inspection and ...


X-Ray Pipeline Inspection Classified as Works Contract Service; Service Tax Demand Under Certification Category Invalid.

December 23, 2023

Case Laws     Service Tax     AT

Classification of services - technical inspection and certification service - activity of X-Ray of pipeline - the service in the present case is qualified as works contract service, for this reason also the demand under wrong head i.e inspection and certification service will not be sustainable. - AT

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