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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Vires of Section 67 in Chapter V of the Finance Act, 1994 (Act ...


Court Upholds Section 67 in Finance Act, 1994: Expenses and Salaries Included in Service Tax Valuation.

February 15, 2019

Case Laws     Service Tax     HC

Vires of Section 67 in Chapter V of the Finance Act, 1994 (Act 32 of 1994) - Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in the 'gross amount' - Writ Appeals are dismissed.

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