The CESTAT quashed denial of service tax exemption and ruled that the implementation and usage of information technology by APTS is not BAS
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed denial of service tax exemption and ruled that the implementation and usage of information technology by Andhra Pradesh Technology Services Ltd (APTS) is not business auxiliary services (BAS). The Appellant is a government company of the State government formed for the…
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