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Service Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Levy of Service Tax - license fee paid by the appellant to the ...

Service Tax

April 10, 2023

Levy of Service Tax - license fee paid by the appellant to the Railways - the act of granting license is taxable only after 01.04.2016. Therefore, the grant of license is clearly not exigible to service tax before 01.04.2016 and has to be set aside. - AT

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