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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Classification of services - Business Auxiliary Service (BAS) or ...

Service Tax

March 13, 2023

Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the appellants therein conformed to the statutory definition of SSBC and hence, the services rendered to the vendors and companies were classifiable under SSBC and not under BAS. - AT

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