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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - Sale of Pre-paid Vouchers/ Recharge Vouchers (RCVs) ...


Service Tax Applied on Discounted Pre-Paid Vouchers: Assessee Must Pay on Amount Charged to Distributors.

May 4, 2018

Case Laws     Service Tax     AT

Valuation - Sale of Pre-paid Vouchers/ Recharge Vouchers (RCVs) at discounted rates to the distributors - even though the subscriber get the full value credit, service tax is liable to be paid on the the amount charged by the assessee from dealers/distributors - AT

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