Valuation - The cost of free supply of goods provided by the ...

Case Laws Service Tax

May 23, 2019

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it be regarded as a consideration for the service provided by the service provider. It has no nexus with the taxable services for which value is sought to be determined.

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Valuation - The cost of free supply of goods provided by the ...

Case Laws Service Tax

May 23, 2019

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