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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Valuation - inclusion of amount charged towards Study Material ...

Case Laws     Service Tax

January 30, 2016

Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. - AT

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