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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Valuation - inclusion of terminal charges shown as the ...


Terminal Charges as Miscellaneous Income Deemed Inappropriate for Service Tax; Notional Value for Internal Use Only.

November 28, 2018

Case Laws     Service Tax     AT

Valuation - inclusion of terminal charges shown as the miscellaneous income - demanding a service tax on the notional value taken by the appellant only for the purpose of accounting of the cost of the different units working under the appellants, will be not in the interest of the service tax law.

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