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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

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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