Valuation - includibility - whether amounts refunded by the ...
Refunds by Forward Contract Provider to Sub-Brokers Excluded from Gross Value if Done Before Tax Return Due Date.
September 25, 2018
Case Laws Service Tax AT
Valuation - includibility - whether amounts refunded by the petitioner, a registered “Forward Contract” service provides to its sub-brokers, before the due date of filing of returns, could be excluded from the gross value of consideration received for the taxable services provided? - Held Yes.
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