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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Rejection of “cum tax” claim - Demand of service tax on the ...

Service Tax

October 16, 2019

Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that price appearing in 26AS Forms was admittedly cum tax price and as per judgments cited by Petitioner gross value is considered as cum tax.

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