Mention, with reasons, whether the following are liable to service tax Fees paid to the Appellate Tribunal established under the Customs Act, 1962.
CS Professional · Advanced Tax Laws and Practice · PYQS · June 2016
Mention, with reasons, whether the following are liable to service tax Fees paid to the Appellate Tribunal established under the Customs Act, 1962.
Answer & Explanation:
As per the Clause (44) of Section 65B of the Finance Act, fee taken in any Court or Tribunal has been excluded from the definition of service for the purpose of levy of service tax and hence shall not be liable to service tax.
Topics: Indirect Tax
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