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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

The phase “in respect of roads” contained in clause (25b) of ...

Service Tax

May 16, 2017

The phase “in respect of roads” contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean “for the provision of”. Thus, the service tax demand on Toll Plaza and Lanes will not be sustainable in this case. - AT

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