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Service Tax - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Valuation - exclusion of value of material supplied during the ...

Service Tax

May 30, 2023

Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT

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