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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

The appellant is an individual NRI in USA. During the relevant ...


Non-Resident Indian Exempt from Service Tax Under BAS; Tribunal Rules Individuals Not Commercial Concerns.

January 9, 2019

Case Laws     Service Tax     AT

The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or proprietorship concern is not considered as a commcerial concern, therefore, the service tax under BAS is not payable by such individual.

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