Home Highlights June 2014 Year 2014 This

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1. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

2. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

3. Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is...

4. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

5. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

6. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

7. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

8. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

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

10. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

11. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

12. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

13. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

14. Valuation - Validity of Rule 5(1) of Service Tax Rules - Real Estate Agent’s Service – inclusion of reimbursement charges - Stay granted. - AT

15. Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of...