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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Support service of business or commerce - Valuation - charges ...

Service Tax

December 9, 2019

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service

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