Inclusion of cost of materials for the purpose of levy of ...
Court Rules Material Costs Excluded from Service Tax Under Notification No. 12/2003-ST When Separately Invoiced.
December 17, 2013
Case Laws Service Tax AT
Inclusion of cost of materials for the purpose of levy of service tax - value of materials was shown separately in the invoices - appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No.12/2003-ST - AT
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