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

Court Confirms Service Tax and Penalties on Fees Retained for Consultancy Services, Not Sovereign Functions.

October 7, 2023

Case Laws Service Tax AT

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

Court Confirms Service Tax and Penalties on Fees Retained for Consultancy Services, Not Sovereign Functions.

October 7, 2023

Case Laws Service Tax AT

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