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Service Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Business auxiliary service - the entries for “Business Auxiliary ...


Debate on "Business Auxiliary Service" vs. "Business Support Service" Entries; Extended Period Cannot Be Used for Demand.

April 9, 2012

Case Laws     Service Tax     AT

Business auxiliary service - the entries for “Business Auxiliary Service” and “Business Support Service” have different objects. After the introduction of the new entry, there can be argument as to which entry covers the activity more appropriately - in such situations the extended period of time cannot be invoked for raising demand - AT

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