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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Commercial or industrial construction service - Value of free ...


Free Supplies Excluded from Gross Amount in Construction Services; Abatement Benefit Remains Intact per Notification No. 4/2005-ST.

June 30, 2018

Case Laws     Service Tax     AT

Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the Explanation thereto as introduced by N/N. 4/2005-ST. - benefit of abatement cannot be denied

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