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The appellant is acting as a principal and is buying spaces in that capacity and is selling the same to their customers as a principal. There is no provision in the Finance Act, 1994 to charge service tax on profit earned from trading. Service tax can only be levied on the value of taxable services rendered.
The appellant is acting as a principal and is buying spaces in that capacity and is selling the same to their customers as a principal. There is no provision in the Finance Act, 1994 to charge service tax on profit earned from trading. Service tax can only be levied on the value of taxable services rendered.
Note: It is a system-generated summary and is for quick reference only.
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