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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Valuation - photographic service the term 'sold' appearing ...


"Sold" in Photographic Services: Defined by "Sale" in Central Excise Act, 1944, Not Deemed Sale in Constitution.

December 1, 2016

Case Laws     Service Tax     AT

Valuation - photographic service the term 'sold' appearing thereunder has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per the meaning of deemed sale under Article 366(29A)(b) of the Constitution. - AT

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