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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Valuation - inclusion of Delayed Payment Charges (DPC) - DPCs ...


Delayed Payment Charges Not Subject to Service Tax If Separately Recovered and Clearly Displayed on Invoices or Bills.

April 17, 2014

Case Laws     Service Tax     AT

Valuation - inclusion of Delayed Payment Charges (DPC) - DPCs recovered separately and shown separately in the invoices/bills cannot be held liable to payment of service tax. - AT

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