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User Development Fee Collected By Airport Development Entities Being Statutory Levy Is Not Liable To Service Tax: SC
While elaborating that undoubtedly in the present case, neither is there any compulsion to levy development fee nor is the collection conditional upon...
Assessee Is Liable To Pay Service Tax On Value Of Services Rendered- SC Observes On 'Works Contract Service'
A Supreme Court Bench of Justice MR Shah and Justice Krishna Murari has stressed that in the case of ‘works contract service’ an assessee is...