Sequence to Uniqueness for Associated Enterprises

Prepared By:
CA Pradeep Jain,
CA Ridhi Anchalia and
Sukhvinder Kaur, LLB [FYIC]

Introduction: -

Every Finance Act brings with it some new services under the purview of the Service Tax. The Associated Enterprises were also a part of those services that were brought under Service Tax Act in the year 2008 vide the Finance Act. From the beginning the service of the Associated Enterprise is walking with some uniqueness. We had earlier also written an article titled “Associated Enterprise under Service Tax’ throwing light on the unique issues related to levy of service tax on mere book entries by Associated Enterprises. Read More