Home Highlights June 2014 Year 2014 This

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1. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

2. Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard...

3. Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

4. Valuation -The law does not require charging of duty on freight for technical lapse of not indicating the freight charges separately on the excise invoice. - AT

5. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

6. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

7. Valuation - Non-inclusion of freight - The freight amount not being shown in the invoice or some additional income has come to the appellant from freight charges cannot...

8. Valuation - petroleum products - amount of freight collected is less than the actual expenditure. - any amount of freight which is collected in excess of actual freight...

9. Levy of service tax - banking and other financial services - Demat/ Depository charges collected from sub brokers - stock broker service - Transaction/ administrative...

10. Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

11. Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of...

12. Business Auxiliary Service - While charging their customers towards freight charges for the cargo booked, they are collecting extra charges and collect the same from...

13. Valuation - freight - there is no doubt that even though the freight was paid by M/s TISCO, since invoice does not show freight separately, the freight is deemed to be...

14. Valuation - The extra consideration received by the appellant over and above on actual insurance charges, is required to be added in the assessable value of the finished goods - AT

15. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...