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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Determination of consideration for taxable services - amount ...

Service Tax

June 27, 2017

Determination of consideration for taxable services - amount debited to the books of accounts - The admitted facts are that the appellant is a branch project office of the Japanese company and not an associated enterprise of the Japanese company. The above said explanation will cover only transactions between associated enterprises as clarified by the Board.

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