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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Business Support Services - stock broker services - arrangement ...


Cost-sharing for broker services and VPN setup is not a service provider relationship; no Service Tax under Business Support Services.

July 21, 2018

Case Laws     Service Tax     AT

Business Support Services - stock broker services - arrangement for the VPN - this is a cost sharing arrangement and not in the form of a service provider-service receiver relationship - there is no justification for levy of Service tax under the category of ‘Business Support Services”.

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