The Tribunal viewed that the revenue has taken the details of the valuation from the balance sheet and the profit and loss account maintained by the assessee
In a significant case, the New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that service tax cannot be determined without clarifying the category of service under which the said amount can be attributed. M.P. Audyogik Kendra Vikas Nigam (Indore) Ltd, the appellant/assessee faced a discrepancy during an…
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