Valuation - exclusion of cost of goods – Notification No. ...

Exemption Notification No. 12/2003-ST allows exclusion of goods' cost in service tax valuation, granting assessee relief.

April 24, 2013

Case Laws     Service Tax     AT

Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is entitled to relief. - AT

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