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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Activity of toll collection on commission basis would not fall ...

Service Tax

October 21, 2016

Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. - AT

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  3. Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

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  6. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

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