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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - value of goods / materials supplied free of cost by ...


Free Materials Excluded from Gross Amounts in Service Tax for Construction Services u/r Interpretation.

May 14, 2018

Case Laws     Service Tax     AT

Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to be included in “gross amounts” because no price is charged for that by the assessee / service provider - AT

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