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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Valuation - inclusion of value of spare parts sold while ...

Service Tax

April 14, 2020

Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could have been levied - thus, the value of spare parts cannot be included in the assessable value for payment of Service Tax. - AT

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