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Service Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Valuation - Management, maintenance or repairs - The materials ...


Materials for Repair Services Must Be Valued in Service Cost, Not Classified as Spare Parts for Tax Purposes.

July 29, 2014

Case Laws     Service Tax     AT

Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

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