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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Valuation of GTA service - reimbursement of toll taxes - The ...


Service Tax on GTA Services Applies Only to Service Charges, Not on Toll Tax Reimbursements.

June 7, 2017

Case Laws     Service Tax     AT

Valuation of GTA service - reimbursement of toll taxes - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The toll tax being a statutory levy cannot attract the service tax - AT

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