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Service Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Levy of Service Tax - declared services or not - charging and ...

Service Tax

April 3, 2023

Levy of Service Tax - declared services or not - charging and recovering liquidated damages on account of delay in supply contract and service contract as per written agreement with their supplier - The amount cannot be made liable to tax in the name of it being consideration for providing deemed service. - AT

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