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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Valuation - reimbursement of expenses - appellant cannot be ...


Appellant Must Pay Service Tax on Full Amount as Not Classified as Pure Agent Under Relevant Rules.

November 10, 2017

Case Laws     Service Tax     AT

Valuation - reimbursement of expenses - appellant cannot be treated as a pure agent as defined in the rules. Consequently, the appellant is required to discharge service tax on the full amount received - AT

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