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Consult Construction

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Service Tax on Gross Value

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Service Tax - levy of tax on the gross value of the service rendered including the cost of materials used and transferred – Section 67 of the Finance Act, 1994 - whether in a contract for retreading of tyres, service tax is leviable on the total amount charged for retreading including the value of the materials / goods that have been used and sold in the execution of the contract

HELD - On the very face of the language used in Section 67 of the Finance Act, 1994.

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Guest Sunday, 18 March 2018

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