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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Valuation - value of free services provided during warranty ...


Court Discusses Taxation of Free Warranty Services in Composite Transactions; Emphasizes State and Central Tax Competence Limits.

October 30, 2013

Case Laws     Service Tax     AT

Valuation - value of free services provided during warranty period - in a composite transaction involving both supply of material and providing of service the state governments and the central government can tax only the respective aspects falling within its legislative competence and both the governments cannot levy tax on the same aspect - stay granted - AT

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