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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Construction Activities – Duty Liability - discharge of VAT on a ...

Service Tax

September 13, 2013

Construction Activities – Duty Liability - discharge of VAT on a particular value cannot be conclusive proof that the value of material involved corresponded to the value on which VAT was paid - Prima facie the service tax authorities have every right to look into the issue whether the value had been correctly split - AT

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  3. Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT

  4. Confirmation of notional addition – Excise duty added in the value of the closing stock of finished goods – a liability cannot be converted into an asset - AT

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  6. Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item

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  9. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

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