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Service Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Revenue neutrality - issue is revenue neutral without involving ...

Case Laws     Service Tax

April 27, 2021

Revenue neutrality - issue is revenue neutral without involving of any out flow of net tax to the Government - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. - substantial question of law is answered in favour of the assessee - HC

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