Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Valuation – Inclusion of cost of erection, commissioning and ...

Customs

August 29, 2013

Valuation – Inclusion of cost of erection, commissioning and installation of the three cranes – Cost incurred after import - It cannot be said that the purchase contract had a condition for erection to be undertaken and this was a condition of sale - No addition - AT

View Source

 


 

You may also like:

  1. Works contract service - valuation - divisible or indivisible contract - Service of Erection, Commissioning and Installation - valuation to be done according to invoice...

  2. The supervision of erection and commissioning cannot be equated with civil work of erection and commissioning or installation of plant and machinery. When the appellants...

  3. Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are...

  4. Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

  5. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

  6. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

  7. Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under...

  8. Classification of service - Works contract service or Erection Commissioning and Installation service - laying sewer pipe/sewerage system - From no stretch of...

  9. Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee...

  10. Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT

  11. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

  12. Reverse Charge - Machine imported without separate contract for supply and installation - branch office of manufacturer erected & installed the machinery - No Erection...

  13. Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or...

  14. Activity of installation of solar system falls under the category of ‘Erection, Installation and Commissioning Service’ - AT

  15. Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation...

 

Quick Updates:Latest Updates