Valuation - bank collects charges for dishonouring of the ...
Bank's Cheque Dishonor Charges Excluded from Service Tax Value u/r 5(1); Demand Set Aside.
March 30, 2020
Case Laws Service Tax AT
Valuation - bank collects charges for dishonouring of the cheques, which are recovered by the appellant from their clients - inclusion of such reimbursable charges in assessable value or not - Rule 5(1) - the said expenses are reimbursable expenses - Demand set aside.
View Source