Almost after a decade, finally the government clarified on what all services would fall under the infamous entry (both in Service tax and in GST) ‘agreeing to an obligation to refrain from an act or tolerating an act or to do an act’ vide Circular no. 178/10/2022-GST dated 3 August 2022. An issue which has been a bone of contention right from the time the negative list was introduced under service tax has shown its fangs even in the GST regime. A bone of contention for many has been finally put to bed by the CBIC. However, is it really put to bed … is a question that needs to be pondered upon!
Source Taxsutra
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