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Service Tax - Highlights / Catch Notes

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Service Tax - Levy of service tax - Business Auxiliary Services - booking...

Service Tax
8-11-2021

Levy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - once the issue of leviability under the category of “business auxiliary services” is decided in favour of the appellant, the demand of service tax fails and consequently the demand for interest and penalties too will fail. - AT

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