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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Valuation of services - receipt of ex-gratia job charges - the ...

Service Tax

January 1, 2020

Valuation of services - receipt of ex-gratia job charges - the present ex-gratia charges made by the M/s Parle to the appellant were towards making good the damages, losses or injuries arising from “unintended” events and does not emanate from any obligation on the part of any of the parties to tolerate an act or a situation and cannot be considered to be the payments for any services.

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