Tag Archives: 67

Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 ultra vires Sections 66 and 67 of Chapter V of the Finance Act, 1994: DHC

In a recent ruling, the Delhi High Court ruled that Rule 5 (1) of the Service Tax (Determination of Value) Rules, 2006 which provides for inclusion of the expenditure or costs incurred by the service provider in the course of … Continue reading

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