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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Classification of services - Business Auxiliary Services or not ...


Court Evaluates Subvention Income Classification for Service Tax under Business Auxiliary Services; Prepayment Charges Excluded as Interest.

September 14, 2019

Case Laws     Service Tax     AT

Classification of services - Business Auxiliary Services or not - amounts received by the Appellants from the vehicle manufacturer/ dealer and accounted by them in their book of accounts as subvention income - the prepayment charges can never be considered to be in the nature of interest - AT

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