Valuation - inclusion of cost of fuel supplied, or reimbursement ...

Fuel Costs Excluded from Service Tax Valuation u/s 67; Curative Legislation Effective Prospectively Only.

April 7, 2020

Case Laws Service Tax AT

Valuation - inclusion of cost of fuel supplied, or reimbursement for fuel, the actual spending in the assessable value - section 67 of Finance Act, 1994 read with rule 5 of Service Tax (Determination of Valuation) Rules, 2006 - curative legislation effected from 14th May 2015 may, if at all, be applied only prospectively - Demand set aside - AT

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Valuation - inclusion of cost of fuel supplied, or reimbursement ...

Fuel Costs Excluded from Service Tax Valuation u/s 67; Curative Legislation Effective Prospectively Only.

April 7, 2020

Case Laws Service Tax AT

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