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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Declared Service - relinquishment charges under section 66E (e) ...

Service Tax

December 30, 2023

Declared Service - relinquishment charges under section 66E (e) of the Finance Act - charges are in the nature of consideration received towards rendition of the declared service i.e. tolerating of relinquishing access rights - relinquishment charges are not consideration received towards rendition of a declared service under section 66E (e) of the Finance Act. - AT

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