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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

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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