Unless such testing including stability tests and validation ...

Service Tax

January 23, 2019

Unless such testing including stability tests and validation tests are conducted the product cannot be marketed at all. Therefore, no service tax can be leviable separately on this component of the processing charges which they received. - Activity is part of manufacturing process.

View Source

← Previous Next →

Unless such testing including stability tests and validation ...

Service Tax

January 23, 2019

You may also like:

Classification of goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under...

Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene...

Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of...

TDS u/s 195 - disallowance u/s 40(a)(i) - Conducting the test and subsequent improvement to the engines based on test results are independent activities and cannot be...

Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and...

CENVAT Credit - testing of medicament - The process of testing of the medicaments is an integral part which is used in relation to manufacturer of the final product....

Classification - VAT - Commissioner of Taxes is directed to adopt the twin test for determining the classification, meaning thereby the common parlance test such as the...

Income accrued in India - testing and other services - exception curved out to Article 12(5) of the India-Finland DTAA that when the fees is paid for technical services...

Product to be classified as motor spirit or not - the flash point of the product is below 250C - In the absence of specific test report in support of the product and in...

Mis-classification and misdeclaration of imported goods - The test of one particular consignment cannot be used to override the test conducted in respect of past...

Classification of the product manufactured - In the absence of specific test report in support of the product and in view of the fact that the admittedly even at the...

When the nature of product is in dispute, it is necessary to have it tested by the competent laboratory to get a clear view. Such tests were done by the Chemical...

Right to Re-testing of the Product - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the...

TP Adjustment - intra group services - The assessee has failed to completely demonstrate the Arm’s Length Price of intra group services by satisfying need test, benefit...

Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the...

Quick Updates: