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
Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Valuation - exclusion of cost of goods – Board’s circular dated ...


Exemption Notification No. 12/2003-ST: Exclude Goods Cost from Service Tax Valuation, per June 2003 Board Clarification.

November 15, 2013

Case Laws     Service Tax     AT

Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses - AT

View Source

 


 

You may also like:

  1. Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

  2. Exemption from service tax - Valuation of goods - text books - no maximum retail price printed - The impugned order passed denying the benefit of exemption notification...

  3. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

  4. Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT

  5. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

  6. Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption...

  7. Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT

  8. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

  9. Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification...

  10. Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the...

  11. Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods

  12. Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate...

  13. Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is...

  14. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

  15. Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

 

Quick Updates:Latest Updates