Service tax payable on filing of an appeal with the i-t

Dear Colleagues,

Should there be service tax included in the fees charged for a scrutniy assessment to a client?

Regards,

Viraf N. Kapradewala

 

Replies (1)

Dear 

Fee charged court tribunal is specifically excluded from the definition of service under section 65B(44), though the word tribunal is not mentioned there but under common parlance it is also a court. Hence service tax is not leviable as it does not amount to service.

 

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