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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Body corporate - corporate guarantee commission - The respondent ...

Service Tax

June 29, 2023

Body corporate - corporate guarantee commission - The respondent does not fit in the definition of body corporate because they are not engaged in providing banking services and this issue has been clarified by the board circular dated 04.07.2006 wherein it has been clarified that the word ‘any other person” in Section 65(105)(zm) has to be read with principle of ejusdem generis with the preceding words. - AT

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