Tuesday, November 20, 2018

Service Tax leviable on Collecting Toll Amount on behalf of Corporate Entity: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the act of collecting toll amount on behalf of the corporate entity backed by Government is subject to service tax under the head ‘Business Auxiliary Services’ (BAS) under the Finance Act, 1994. In the instant case, the Government of Gujarat and […]

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