Valuation - includibility - whether the amount collected by the ...
Case Laws Service Tax
May 8, 2017
Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges, viz., smart card and vehicle registration fees for getting the vehicle registered with the RTO authorities, etc. is chargeable to service tax or otherwise? - Held No - AT
View Source