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Service Tax

Valuation - Business Auxiliary Service - deemed additional...

Court Dismisses Tax Demand on Iron Ore Fines Due to Lack of Evidence in Business Auxiliary Service Case.

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Service TaxMay 16, 2017Case LawsAT

Valuation - Business Auxiliary Service - deemed additional consideration - Revenue has no evidence to support the allegation that the value of iron ore fines likely to emerge during the crushing operation have impacted the crushing charges and, as such, are to be considered as additional consideration for taxable service demand set aside - AT

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