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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Works Contract - contracts entered into with customers for ...

Service Tax

April 4, 2020

Works Contract - contracts entered into with customers for manufacture of elevators that are then erected, commissioned and installed at the site - Denial of benefit of abatement - As per the decision of Apex Court, the authority vested in the Union to levy tax is limited to the ‘service’ component and only in accordance with the machinery provisions in Finance Act, 1994

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