Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services and not the rate applicable on the date of receipt of payment. - AT
Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services and not the rate applicable on the date of receipt of payment. - AT
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