Does Waste Disposal Qualify as Taxable Business Support Service? Court Examines Tax Implications for Waste Management.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Incidence to levy Service tax on waste disposal facility - Business support service - waste management - The word “service” is a noun of the verb “to serve” - organizational set up of a concern does not decide taxability - Prima facie case is against the assessee - AT....