Supervision charges received by charitable trust for administration work shall not be liable to Service Tax

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Where assessee-trust received certain amount as supervision charges and claimed that it was for administration of trust and to make remunerations of staff members, since no specific activity had been identified by revenue for which supervision charges had been received, said charges could not be brought to tax under category of ‘Business auxiliary service’

Citation: [2018] 91 335 (Mumbai – CESTAT)