Classification of services - BAS - neither in the show cause ...
Service Tax
July 25, 2018
Classification of services - BAS - neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the sub clauses (i) to (vi) is relevant. Unless this is specified, it cannot be examined whether the services provided by the respondent are incidental or auxiliary to that category.
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