Service Tax Case Laws and Precedents

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Multiple Choice

In the landmark case of Commissioner of Service Tax vs. McDowell & Co. Ltd., the Supreme Court held that:

  1. Service tax is not applicable on the sale of alcoholic beverages.
  2. Service tax is applicable on the sale of alcoholic beverages.
  3. Service tax is applicable on the sale of alcoholic beverages only if they are served in a restaurant or bar.
  4. Service tax is applicable on the sale of alcoholic beverages only if they are sold in a sealed bottle or can.
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