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1. Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by...

2. Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

3. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

4. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

5. Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are...

6. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

7. Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance...

8. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

9. Valuation - includibility - inclusion of value of the goods used in providing the said services in assessable value - the value of the goods used in providing repair of...

10. Valuation of services - Joint venture - inclusion of "cost petroleum" and "profit petroleum" as per the Production sharing contract - inclusion of cash calls in the...

11. Valuation of taxable services - inclusion in assessable value, the items supplied on free of cost - the decision of the Supreme Court in Bhayana Builders are clearly...

12. Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

13. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

14. Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the...

15. Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC...