Subsidy received from Sale of Mobile Handsets purchased from Independent Vendors is BAS and hence chargeable to Service Tax, rules CESTAT
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the subsidy received from sale of mobile handsets purchased from independent vendors is business auxiliary services (BAS), chargeable to service tax. The present appeal relates to the period from April 2010 to March 2011. It has been pointed out…
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