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Service Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Levy of Service Tax - collection of fees in discharge of ...

Service Tax

October 7, 2023

Levy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the money to the Government, it is kept by the assessee - The same is the consideration received by the appellant for providing the Consultancy Service - this money cannot be equated with fee collected for discharging sovereign function. - Demand of service tax with penalty confirmed - AT

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