Exemption - Cost of Goods or Material Sold by the provider of service

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Full Text of the Document

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....ntifiable and under an independent contract of supply, than no service tax will be leviable thereon and there is no question of exemption from the same would arise. Section 67 of the Act provides the provisions for valuation of taxable services. As per section 67, "The value of any taxable service shall be gross amount charged by the service provider for such services provided or to be provid....