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Service Tax - Highlights / Catch Notes

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Valuation - maintenance and repair service - cost of consumables ...

Service Tax

June 5, 2017

Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

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  10. Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such...

 

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