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Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

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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