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Service Tax - Highlights / Catch Notes

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Value of taxable services - expression ‘gross amount charged’ in ...


"Gross Amount Charged" in Finance Act, 1994, Section 67: Taxable Value Linked to Specific Services Rendered.

April 10, 2017

Case Laws     Service Tax     AT

Value of taxable services - expression ‘gross amount charged’ in Section 67 of Finance Act, 1994 is limited to the consideration taxed in the impugned order because the expression ‘gross amount charged, is not an isolated phrase but to be read in conjunction with the expression ‘for such service provided’. - AT

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