Valuation - w.e.f. 1.3.2011, the value of taxable service would ...
Demand for Extra Service Tax on PCO Operators Before March 1, 2011, Deemed Unsustainable Under New Rule.
March 21, 2018
Case Laws Service Tax AT
Valuation - w.e.f. 1.3.2011, the value of taxable service would include the total amount collected by the PCO operator - since it is specifically stated that the said notification shall be effective only from 1.3.2011, the period involved in the present case being prior to 1.3.2011, the demand of differential amount of service tax alleging that entire amount collected by the PCO operator is subject to levy of service tax cannot sustain. - AT
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