BAS - execution of the project of smart card for vehicle ...
Government Outsourcing for Vehicle Registration Smart Cards Exempt from Service Tax Under SOC-VRC Project.
September 20, 2017
Case Laws Service Tax AT
BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.
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