Nature of activity - collection of octroi on behalf of the ...
Municipal Corporation's Octroi Collection Not Subject to Service Tax; Not Classified as Banking or Financial Services.
June 20, 2015
Case Laws Service Tax AT
Nature of activity - collection of octroi on behalf of the Municipal Corporation - cash management activity or not - it is undisputed that appellant is not financial institution - not liable to service tax as Banking and other Financial Services - AT
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