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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation of taxable services - assessee is collecting “other ...


Assessee Liable for Service Tax on "Other Charges" as Pure Agent Conditions u/r 5(2) Not Satisfied.

April 27, 2017

Case Laws     Service Tax     AT

Valuation of taxable services - assessee is collecting “other charges” and did not pay service tax on such charges - where the conditions of Pure Agent, condition of Rule 5(2) are not fulfilled, demand of service tax is to be confirmed - AT

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