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1. Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be...

2. Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,...

3. Applicability of GST - cost of the diesel incurred for running DG Set in the course of providing DG Rental Service - The consideration for reimbursement of expenses as...

4. Excisability of diesel generating sets - D.G. Sets are huge and are installed in a separate building, spread over large area. The same are not portable D.G. sets which...

5. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

6. Valuation - diesel consumption is not required for providing such service but diesel consumption is required for generating electricity - prima faice value of diesel not...

7. Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.

8. Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as...

9. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

10. Valuation - scope of the term 'consideration' - inclusion of cost of free supply diesel made by M/s ONGC in the value of taxable service for running the drilling vessel...

11. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

12. Valuation - inclusion of value of Diesel used in the trucks/ vehicles - Applicant are required to charge GST on the total amount including the cost of diesel i.e. on the...

13. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

14. 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...

15. Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the...