Valuation of services - receipt of ex-gratia job charges - the ...

Ex-gratia payments by M/s Parle to appellant for unintended damages not classified as service payments.

January 1, 2020

Case Laws Service Tax AT

Valuation of services - receipt of ex-gratia job charges - the present ex-gratia charges made by the M/s Parle to the appellant were towards making good the damages, losses or injuries arising from “unintended” events and does not emanate from any obligation on the part of any of the parties to tolerate an act or a situation and cannot be considered to be the payments for any services.

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Valuation of services - receipt of ex-gratia job charges - the ...

Ex-gratia payments by M/s Parle to appellant for unintended damages not classified as service payments.

January 1, 2020

Case Laws Service Tax AT

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