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A Brief note on understanding the Scope of Service in GST Vis-à-vis Service under the Service Tax Regime

Service has been defined under Article 366(26A) of the Constitution of India as “Services” means anything other than goods. The term “anything” holds importance here. The term has been defined by Hon’ble Apex Court in the matter of Tej Kiran Jain and Others vs N. Sanjiva Reddy and Others on 8 May, 1970 Equivalent citations: 1970 AIR 1573, 1971 SCR (1) 612 as follows: The...

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