Kimberley Process Certificate Exempt from Service Tax Due to Statutory Nature, Circular Dated December 18, 2006.

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Full Text of the Document

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....Technical Inspection and Certification Services - issuing Kimberley Process Certificate - even if the service is held to be classifiable as Technical Inspection and Certification Services, still being 'statutory and mandatory' nature no tax can be demanded in terms of the circular dated 18.12.2006....