Valuation - inclusion of after-sales warranty expenses - ‘units’ ...

Case Laws Service Tax

May 6, 2019

Valuation - inclusion of after-sales warranty expenses - ‘units’ and not ‘services’ are billed by the appellants to HP - Further, on the total of such amounts, VAT at the rate of 4% is also billed and added in the invoice - Demand of service cannot be sustained.

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Valuation - inclusion of after-sales warranty expenses - ‘units’ ...

Case Laws Service Tax

May 6, 2019

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