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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation - Franchise service - inclusion of amount of sale of ...

Service Tax

May 17, 2019

Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification.

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