The Infrastructure Charges paid to TNEB and incurred by the ...
Service Tax
July 7, 2016
The Infrastructure Charges paid to TNEB and incurred by the appellant directly as well as reimbursed to it, is not in relation to any services provided by the appellant to its clients. Therefore, in the absence of any taxing entry to tax such receipts the appellant is not liable to service tax thereon. - AT
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