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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

The activities carried out by the appellants are taxable only ...

Service Tax

April 1, 2017

The activities carried out by the appellants are taxable only w.e.f. 01/06/2007. In such situation, it is clear that their payment of tax in terms of composition scheme should be examined for correctness based on the said provisions only - Benefit of composition cannot be denied merely on the ground that service tax was paid under construction service prior to 01/06/2007 - AT

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