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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Nature of activity - manufacture or service - processing and ...


Marine Product Processing: Classified as Manufacturing, Not Taxable Service Under Business Auxiliary Service (BAS.

February 13, 2020

Case Laws     Service Tax     AT

Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of manufacture and not as taxable service falling under BAS.

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