Tax Authorities Cannot Reclassify Already Taxed Services Under Different Categories, Even for Pre-June 2007 Non-Taxable Services.
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....Having accepted the taxability for providing a specific service, it is not open to the tax authorities to claim its share in the form of a levy under a different head merely because 'renting of immovable property service' was not taxable prior to 1st June 2007. - AT....
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