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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Admittedly, street lights, fountains and tubewal are not ...


Street lights, fountains, and tubewells excluded from building parts; taxed under management and maintenance services.

October 7, 2016

Case Laws     Service Tax     AT

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tubewal and street lights do classify under the management, maintenance or repair service - AT

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