Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation or commissioning? - the appellant cannot be burdened with the service tax liability, upon consideration of the fact that they had provided the taxable service of installation and commissioning to their customers. - AT
Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation or commissioning? - the appellant cannot be burdened with the service tax liability, upon consideration of the fact that they had provided the taxable service of installation and commissioning to their customers. - AT
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