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Service Tax - Highlights / Catch Notes

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CENVAT Credit - Works Contract Service - Quiz Competition - It ...

Service Tax

August 18, 2021

CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same. However, CENVAT credit on conducing quiz competition (re- creational activities) cannot be allowed. - AT

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