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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Valuation - inclusion of expenses and salaries paid to the ...

Service Tax

February 2, 2019

Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in gross value - Vires of Section 67 in Chapter V of the Finance Act, 1994 - The provision is not ultra vires - Petition dismissed.

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