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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Valuation of services - maintenance and repair charges - the ...

Case Laws     Service Tax

September 28, 2023

Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on which VAT has been discharged by the appellant is to be excluded from the value of the total contract to ascertain the value of taxable service provided by the appellant - Demand of differential tax set aside - AT

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