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Service Tax - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

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

Service Tax

February 26, 2022

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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