according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support
according to Section 5(2) of the Service Tax
(Determination of Value) Rule, 2006;
• assessee is not a 'person' under the Act,
therefore ... covered under
ambit of mutuality, therefore assessee and
contributors cannot be dissected as two separate
persons for levy of service tax.
8. In support