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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Valuation - reimbursement of expenses - the appellant did not ...

Case Laws     Service Tax

November 10, 2017

Valuation - reimbursement of expenses - the appellant did not have the capacity to act as pure agent and did not fulfill the conditions of pure agent under the relevant rule. Hence the appellant will not be entitled to exclude expenses incurred. - AT

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