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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Demand of service tax - support services of business or commerce ...

Service Tax

July 13, 2023

Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and so no service tax can levied upon the appellant. It has, therefore, to be held that the Commissioner was not justified in confirming the demand. - AT

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