Valuation - exclusion of cost of goods – Board’s circular dated ...
Exemption Notification No. 12/2003-ST: Exclude Goods Cost from Service Tax Valuation, per June 2003 Board Clarification.
November 15, 2013
Case Laws Service Tax AT
Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses - AT
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