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    August 13, 2025 News Indian Laws
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    Service Tax

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

    Court Rules Trading Ship Space Not a Taxable Service; Overturns Service Tax Demand by Commissioner.

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    Service TaxJuly 13, 2023Case LawsAT

    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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