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Service Tax - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

Petitioner bifurcated amounts in invoices for material charges ...


Petitioner liable for service tax only on service component, not entire turnover value.

January 20, 2025

Case Laws     Service Tax     HC

Petitioner bifurcated amounts in invoices for material charges and service charges, paying tax accordingly. HC held petitioner liable to pay service tax only on service component, not entire turnover value. Constitutional separation of tax powers upheld. Writ petitions partly allowed.

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