Home Case Index All Cases Service Tax Service Tax + SCH Service Tax - 2023 (11) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 966 - SC ORDERBusiness Auxiliary Service - failure to discharge service tax - charitable concern - it was held by CESTAT that it is seen prior to 1.5.2006, the services rendered to a client by a commercial concern would only qualify as BAS. The services rendered to any person did not fall within the ambit of 'Business Auxiliary Service'. HELD THAT:- There are no reason to interfere in the matter. The Civil Appeal is hence dismissed.
|