Classification of services - GIDC is collecting charges towards ...

Mandatory Maintenance Charges by GIDC Exempt from Service Tax, Classified as Statutory Levy per Board Circular & Supreme Court.

January 12, 2024

Case Laws Service Tax AT

Classification of services - GIDC is collecting charges towards the maintenance and providing common facilities such as approach roads, street lights, etc. - the charges for maintenance is mandatory hence it is clearly a statutory levy on which no service tax is chargeable as clarified in the board circular No. 89/7/06 dated 18.12.2006 read with observation of the Hon’ble Supreme Court - AT

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Classification of services - GIDC is collecting charges towards ...

Mandatory Maintenance Charges by GIDC Exempt from Service Tax, Classified as Statutory Levy per Board Circular & Supreme Court.

January 12, 2024

Case Laws Service Tax AT

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