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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