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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