Levy of octroi by municipalities - Invocation of Finance Act, ...

Service Tax

July 25, 2020

Levy of octroi by municipalities - Invocation of Finance Act, 1994 against the amount retained by the appellant - the collection of octroi by the appellant is in pursuance of discharge of sovereign privilege - The adjudicating authority has erred in ignoring that the circumstances in which municipalities may have been perceived as industry had long since ceased to exist. - Not liable to service tax - AT

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Levy of octroi by municipalities - Invocation of Finance Act, ...

Service Tax

July 25, 2020

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