Valuation - Transport of gas through Pipelines or conduit - ...
Minimum Demand Charges Must Be Included in Gross Value for Service Tax on Gas Transport Services.
December 13, 2014
Case Laws Service Tax AT
Valuation - Transport of gas through Pipelines or conduit - Minimum Demand Charges (MDC) collected by the Applicant from their customers - prima facie amount of MDC is liable to included in the gross value of taxable services - AT
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