Valuation - inclusion of interest in the gross value - The ...

Adjudicating authority wrongly included security deposit interest in Business Auxiliary Service taxable value without proper basis.

February 26, 2022

Case Laws Service Tax AT

Valuation - inclusion of interest in the gross value - The adjudicating authority has wrongly considered the interest received on security deposit as part of consideration received by appellant for providing the Business Auxiliary Service without establishing as to how the said security deposit is includable in the amount of consideration charged for the taxable value provided by the appellant - AT

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Valuation - inclusion of interest in the gross value - The ...

Adjudicating authority wrongly included security deposit interest in Business Auxiliary Service taxable value without proper basis.

February 26, 2022

Case Laws Service Tax AT

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