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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Provision of service or not - Performing statutory functions - ...

Case Laws     Service Tax

June 11, 2020

Provision of service or not - Performing statutory functions - Development and maintenance of Industrial area - providing various taxable Services - The appellant is a statutory body discharging the statutory function as per the statute KIAD Act, 1966 and hence are not liable to pay service tax.

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