Delhi High Court: Facilitating Land and Other Related Activities to Attract Service Tax - (27 Feb 2020)
SERVICE TAX
Delhi High Court has held that the changeability of the activity on facilitating land and other related activities to attract service tax under the head ‘Real Estate Agent’. The Court further observed that when the Finance Act, 1994 levies service tax, it only levy service tax on those activities which are for providing services and it does not provide for levy of service tax on an indivisible transaction.
Tags : DELHI HIGH COURT FACILITATING LAND AND OTHER RELATED ACTIVITIES
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