Support service of business or commerce - Valuation - charges ...

Motor vehicle registration and smart card services not classified as Business Support Service for tax purposes.

December 9, 2019

Case Laws Service Tax AT

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service

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Support service of business or commerce - Valuation - charges ...

Motor vehicle registration and smart card services not classified as Business Support Service for tax purposes.

December 9, 2019

Case Laws Service Tax AT

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