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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation - maintenance services - inclusion of notional ...


Notional Interest on Maintenance Refundable Security Deposit Excluded from Service Tax Value, Court Rules.

March 4, 2019

Case Laws     Service Tax     AT

Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for inclusion of the notional interest.

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