Monday, August 31, 2020

Recompense amount retained by Port Trust out of Octroi charged is on account of sovereign privilege; ST not levied

GST/EXCISE/ST/VAT: Service tax demand on amount retained as recompense (3 per cent) by Mumbai Port Trust towards collection of octroi on entry of goods was to be set aside as collection of octroi was in pursuance of discharge of sovereign privilege

from www.taxmann.com Latest Case Laws https://ift.tt/3hJoAlf

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