Bank's Cheque Dishonor Charges Excluded from Service Tax Value u/r 5(1); Demand Set Aside.
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....Valuation - bank collects charges for dishonouring of the cheques, which are recovered by the appellant from their clients - inclusion of such reimbursable charges in assessable value or not - Rule 5(1) - the said expenses are reimbursable expenses - Demand set aside.....
TaxTMI