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Exemption to specified services in relation to business auxiliary service - 014/04 - Service Tax

Extract

..... ts taxable service provided to a client by 4[any person] in relation to the business auxiliary service, in so far as it relates to,- (a) Procurement of goods or services, which are inputs for the client; 1[(b) production or processing of goods for, or on behalf of, the client;] (c) Provision of service on behalf of the client; or (d) a service incidental or auxiliary to any activity specified in (a) to (c) above, 2[and provided in relation to agriculture, printing, textile processing or educatio .....

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Exemption to specified services in relation to business auxiliary service - 014/04 - Service Tax

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..... 860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (v) a co-operative society established by or under any law; (vi) a corporation established by or under any law; or (vii) a body corporate established by or under any law, unless such factory, company, partnership firm, society, co-operative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified in (a) to (d) above in relation .....

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Exemption to specified services in relation to business auxiliary service - 014/04 - Service Tax

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