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Service Tax - Highlights / Catch Notes

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Nature of activity - sale or service - a client could well ...

Service Tax

August 3, 2022

Nature of activity - sale or service - a client could well purchase a wig without opting for the service of fitment or maintenance. The services of preparation of the scalp, fitment as well as maintenance of the wig, are merely to facilitate and aid in the utilization of the product and would have no relevance in the absence of the wig - HC

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