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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Valuation - Renting of immovable property service - inclusion of ...

Service Tax

April 30, 2018

Valuation - Renting of immovable property service - inclusion of amount towards Repair and Maintenance services - The issue of inclusion of the consideration/ expenditure made on repairs and maintenance cannot be included for demand of tax - the said expenditure cannot be considered as extra consideration towards the lease rent. - AT

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