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Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Classification of Services - The appellant had merely carried ...


Dismantling Activities Not Taxable Under "Site Formation and Clearance" Service Tax Category, Court Rules.

January 28, 2023

Case Laws     Service Tax     AT

Classification of Services - The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the category of “site formation and clearance, excavation and earthmoving and demolition service” - AT

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