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Service Tax - Highlights / Catch Notes

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Non-payment of Service Tax - works contract services - amounts ...


Tribunal Overturns Service Tax Demand on Government Contract, Grants Appeal for Financial Year 2015-16.

April 22, 2024

Case Laws     Service Tax     AT

Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after considering the submissions of both parties and examining relevant notifications and circulars, concluded that the demand for service tax on a specific amount received by the appellant from a government authority for works contract services was unjustified. The Tribunal cited exemptions applicable to services provided to government entities, ultimately setting aside the order under challenge and allowing the appeal.

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