Valuation - non-inclusion of the value of goods/material ...

Case Laws Service Tax

August 6, 2022

Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in Section 67 of the Finance Act does not seek to include within its ambit, any amount charged for sale/supply of goods and we are in complete agreement with the Appellant that higher or lower profit margin with respect to sale of goods cannot be a ground for questioning the value of a taxable service - AT

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Valuation - non-inclusion of the value of goods/material ...

Case Laws Service Tax

August 6, 2022

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