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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Works Contract - abatement under N/N. 12/2003 - Once the ...


Service Tax Exemption on Spare Parts in Works Contracts Under Notification No. 12/2003 if Value is Ascertainable.

January 28, 2017

Case Laws     Service Tax     AT

Works Contract - abatement under N/N. 12/2003 - Once the authority is satisfied that there was use of spare parts/components and value thereof is ascertainable, such value shall not be liable to service tax - AT

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