Valuation - Value of goods/material is separately shown in ...
Notification No. 12/2003: VAT Paid on Transformers Validates Contract Value; Benefits Should Not Be Denied.
August 6, 2013
Case Laws Service Tax AT
Valuation - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials. Therefore there is no reason to deny the benefit of Notification No. 12/2003 dated 20.06.2003 - AT
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