CIRCULARS

S.No.

Circular No.

Subject
1

Circular No. 214/1/2023-Service Tax dt. 28.02.2023

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994