Classification of services - Business Support Services or not - ...
Service Tax
March 12, 2020
Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without transfer of ownership of property - department has rightly categorised the said transaction as an activity being provided by M/s IGSML to M/s UEPL in view of supporting the business of the later classifying it as a business support service. - however, demand set aside on the ground of period of limitation - AT
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