Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]

By Taxscan Team - On March 16, 2022 8:01 am - 2 mins read

CESTAT Kolkata - Installing Fixed facilities - Business Support Services - Service Tax - CESTAT - Taxscan

While quashing an order demanding service tax against Goyal MG Gases Private Limited, the CESTAT, Kolkata bench has held that an activity of installing fixed facilities as part of the main activity of the appellant would not constitute “Business Auxiliiary Services” within the meaning of the Finance Act, 1994. The Appellant is engaged in the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics