cheque book issue by bank

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Is issuance of cheque book  is service

If it so than what will be the treatment for service tax charge by bank.

Replies (2)

cheque book is an stationary instrument which is to be used by client for getting services of payment from their account, 

cheque book charges + service tax is to be claimed as business expenditure in P/L account as bank charges. 

YES IT SHOULD BE TAKEN AS BANK CHARGES


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