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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Valuation - includibility - the inclusion of costs and ...


Rules on Costs in Gross Taxable Value Deemed Ultra Vires per Sections 66 & 77 of Finance Act.

February 15, 2018

Case Laws     Service Tax     AT

Valuation - includibility - the inclusion of costs and expenditures in the gross taxable value by making provision in the Rules is repugnant to Section 66 and 77 of the Finance Act and to that extent is ultra vires. - AT

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