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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Commercial concern or not - Merely because the appellant has ...

Service Tax

August 10, 2018

Commercial concern or not - Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an individual - the applicant will not be commercial concern in view of clause 65(105) (zzb) of the Finance Act, 1944.

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