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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Levy of service tax - Valuation - inclusion of cost of FOC ...


Service Tax Valuation Excludes Free-of-Charge Material Costs; Abatement Benefit Upheld in Construction Case.

February 11, 2020

Case Laws     Service Tax     AT

Levy of service tax - Valuation - inclusion of cost of FOC material - Benefit of abatement - property in goods which were to be erected and installed by the appellant had not transferred in his favour at the site of construction and erection. - Demand set aside.

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