Valuation - inclusion of amount collected towards compensation ...

Case Laws Central Excise

May 10, 2017

Valuation - inclusion of amount collected towards compensation for non lifting of the goods - It is alleged that the recovery of amount from the customers as operational compensation is an additional consideration and will form part of the assessable value of the goods already cleared to such customer - such amount not to be inlcuded - AT

View Source

← Previous Next →

Valuation - inclusion of amount collected towards compensation ...

Case Laws Central Excise

May 10, 2017

You may also like:

Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

Valuation - nature of pre-pay penalty towards foreclosure of credit facility (loan) - in the nature of interest or not - The charges which were collected towards the...

Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual...

Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

Valuation - turnover for the purpose of VAT - Inclusion of excise duty in invoice amount - Assessee not collected excise amount from customers - no addition - HC

Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - demand confirmed - HC

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

Valuation - inclusion of TDS amount remitted by the appellant - the expenditure towards TDS are met by the assessee. So, when such TDS is not received from the...

Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue...

Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration...

Valuation - Inclusion of cost of advertising - Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from...

Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction...

Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is...

Levy of service tax - liquidated damages/compensation charges received by the Appellant towards the breach and non-compliance of Minimum Guaranteed Tonnage (MGT) as per...

Levy of Service Tax - amount of liquidated damages/penalty collected by the appellant for non-compliance of the terms of the procurement contracts - - Explanation to...

Quick Updates: