https://www.taxtmi.com/article/detailed?id=6295 Classification of trading as an exempted service makes manufacturers effecting "sale as such" subject to Rule 6(3) compliance: maintain segregated accounts for inputs and input services or follow prescribed alternative payments; valuation for trading is the excess of sale price over cost of goods sold or a specified percentage of cost of goods sold, whichever is higher, thereby creating an additional service-tax payment obligation tied to the value of trading. en-us Thu, 04 Jun 2015 08:33:56 +0530 Thu, 04 Jun 2015 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6295 Classification of trading as an exempted service makes manufacturers effecting "sale as such" subject to Rule 6(3) compliance: maintain segregated accounts for inputs and input services or follow prescribed alternative payments; valuation for trading is the excess of sale price over cost of goods sold or a specified percentage of cost of goods sold, whichever is higher, thereby creating an additional service-tax payment obligation tied to the value of trading. Articles Service Tax Thu, 04 Jun 2015 08:33:56 +0530 https://www.taxtmi.com/article/detailed?id=6295