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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Exemption from Service Tax - discharge of sovereign functions or ...

Service Tax

September 15, 2023

Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State Government Hospitals - t in the absence of a specific notification by the Central Government exempting their activities from service tax, like that issued by the State Government in the case of sales tax reproduced above, the appellant will not be eligible to claim exemption from service tax - AT

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