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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Repair and maintenance services - In the absence of ...


No service tax on unpaid repair services or spare parts value in maintenance cases.

March 15, 2019

Case Laws     Service Tax     AT

Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such services provided by them. - Service tax cannot be charged on the value of the spare parts used for such repair or maintenance.

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