Valuation - includibility - whether amounts recovered by the ...
Franchise Agreements: Royalties and Advertising Costs Excluded from Gross Value for Service Tax u/s 67.
June 1, 2017
Case Laws Service Tax AT
Valuation - includibility - whether amounts recovered by the assessee’s towards royalty, advertising plan, cost of manual supplied and certificates issued under the franchise agreements both on account of “Bachpan” and “Heights” were part of the gross value u/s 67 for the purpose of payment of Service Tax? - Held No - AT
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