Valuation - liability of service tax - Typically, HSS is neither ...

High Sea Sales (HSS) generally exempt from customs or sales tax; service tax demand confirmed using extended limitation period.

May 1, 2019

Case Laws Service Tax AT

Valuation - liability of service tax - Typically, HSS is neither liable to customs duty nor under sales tax and therefore just because the invoice price was offered to sales tax, claimed as exemption, would not ipso facto justify that HSS was liable under sales tax - demand confirmed invoking extended period of limitation.

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Valuation - liability of service tax - Typically, HSS is neither ...

High Sea Sales (HSS) generally exempt from customs or sales tax; service tax demand confirmed using extended limitation period.

May 1, 2019

Case Laws Service Tax AT

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