Valuation - inclusion of cost of accommodation facility - there ...

Accommodation Costs Excluded from Service Tax Valuation u/s 67; No Evidence of HRA Payment to CISF.

February 21, 2019

Case Laws Service Tax AT

Valuation - inclusion of cost of accommodation facility - there is no evidence on the point about any amount either in terms of HRA was ever paid to the respondent/CISF, the question of notional value of the free accommodation provided cannot form the part of the gross value which has to be taxed u/s 67.

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Valuation - inclusion of cost of accommodation facility - there ...

Accommodation Costs Excluded from Service Tax Valuation u/s 67; No Evidence of HRA Payment to CISF.

February 21, 2019

Case Laws Service Tax AT

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