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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

BAS - sale of forms of Tamil Nadu Open University - appellant ...


Service Tax Not Applicable: Selling Forms at Actual Price Not a Business Auxiliary Service, Rules TNOU.

August 22, 2018

Case Laws     Service Tax     AT

BAS - sale of forms of Tamil Nadu Open University - appellant has purchased and sold the forms at the actual price. There are no ingredients attracting the levy of service tax under Business Auxiliary Services in this activity - demand do not sustain.

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