Claim For Valuation under Rule 2a Of The Service Tax (Determination Of Values) Rules, 2006 is allowable only on Work Contract Service: CESTAT

The tribunal classified the services provided by the appellant under the category of “Work Contract Services”, and extended the benefit of 2A of the Service Tax (Determination of Values) Rules, 2006 or as per Composition Scheme under Work Contract (Composition Scheme for payment of Service Tax) Rules, 2007
Allahabad CESTAT - Service Tax - Excise & Service Tax Appellate Tribunal - Composition Scheme for payment of Service Tax - taxscan

The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that claim for valuation as per Rule 2A of the Service Tax (Determination of Values) Rules, 2006 or as per Composition Scheme under Work Contract (Composition Scheme for payment of Service Tax) Rules, 2007 can be allowed only…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader