Small scale exemption - There was no merit in the argument that ...
Court Rules Pre-Tax Services Not Included in Taxable Value If Payment Received After Tax Implementation.
December 27, 2013
Case Laws Service Tax AT
Small scale exemption - There was no merit in the argument that value of services rendered when the service was not taxable should be included in the aggregate value of clearance, if such value is received after the service became taxable - AT
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