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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Valuation - Charges, which the appellant received from the ...


Tenant Charges for Electricity and Water Not Considered Service Value, Supports Assessee's Case.

June 11, 2015

Case Laws     Service Tax     AT

Valuation - Charges, which the appellant received from the tenants, on account of the actual consumption of electricity and water and which are further deposited by them to the respective departments, cannot be considered to be the value of the services being provided by them - prima facie case is in favor of assessee - AT

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