Low Tax Effect: Supreme Court dismisses Service Tax Appeal in view of Revenue Circular [Read Order]

 S C bench dismissed the service tax appeal on the ground of low tax effect
Low Tax Effect - Supreme Court - Service Tax Appeal - Revenue Circular - taxscan

A two judge bench of the Supreme Court dismissed the appeal on the ground of low tax effect as being covered by the Circular No. 17 of 2019 issued by the Department of Revenue, Ministry of Finance. The assessee, P and C Constructions Pvt. Ltd had entered into a contact for construction of residential quarters…

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