Assessable value determination, Service Tax

[chaganti srinivas]

Dear Sir, For the sales to the Mfg's depot, what are the other charges need to be considered in assessable value (like freight, insurance, freight charges from Depot to the dealer)?.

Posts / Replies

[Ravi Chopra]

If your query of for central excise, there is no requirement of inclusion of individual head of expenses in the value of material sent to depot of manufacturer. You need to pay duties of excise on the sale value of depot at the time of removal of goods from the factory premises.