SC: An Activity Can be Taxed as Both ‘Goods’ and ‘Services’ - 13.04.2023

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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