Service Tax Valuation: Charges for RCVs Deemed Service Charges, Dealer Deductions Counted as Commission in Taxable Income.

Waiver of pre-deposit - Valuation - Once it is established that the charges collected from the customer in lieu of the RCVs is a service charge, not a sell, it is automatically established that the amount deducted by the dealer is nothing but commission which should be included to the taxable income of the noticee - AT .....

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