https://www.taxtmi.com/article/detailed?id=1582 Cum-tax valuation requires treating gross charges that do not separately state service tax as inclusive of the tax, adopting the gross amount as the cum-tax value and bifurcating receipts to determine the tax element; where tax is invoiced separately, nonpayment does not automatically convert charges into cum-tax value, while reverse charge and import-of-service applications of the cum-tax rule remain unresolved. en-us Fri, 27 Jan 2012 08:46:06 +0530 Fri, 27 Jan 2012 08:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1582 Cum-tax valuation requires treating gross charges that do not separately state service tax as inclusive of the tax, adopting the gross amount as the cum-tax value and bifurcating receipts to determine the tax element; where tax is invoiced separately, nonpayment does not automatically convert charges into cum-tax value, while reverse charge and import-of-service applications of the cum-tax rule remain unresolved. Articles Service Tax Fri, 27 Jan 2012 08:46:06 +0530 https://www.taxtmi.com/article/detailed?id=1582