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SC: An Activity Can be Taxed as Both ‘Goods’ and ‘Services’ - (13 Apr 2023)

SERVICE TAX

Supreme Court while upholding charge of service tax on ‘Engineering Design & Drawings’ which falls in “design services” under Finance Act, 1994 and as goods under Customs Act, observed that same activity can be taxed as ‘goods’ and ‘services’ provided contract is indivisible.

Tags : SUPREME COURT   SERVICE TAX   ENGINEERING DESIGN & DRAWINGS  

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