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 - Agreement for running and maintenance of retail ...

Service Tax

November 26, 2013

Valuation - Agreement for running and maintenance of retail gasoline outlets - The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross value of taxable service - AT

View Source

 


 

You may also like:

  1. Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at...

  2. Eligibility of Cenvat credit of services at their retail outlets from where sales are effected - the appellant has correctly availed CENVAT Credit on input services...

  3. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  4. Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different...

  5. Disallowance on account of personal use of vehicle maintenance - 10% of vehicle running and maintenance expenses is a reasonable estimate and in absence of log book - AT

  6. Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee...

  7. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

  8. Assessable value - Place of removal – delivery of Petroleum products - company owned company outlets (hereinafter referred as COCOs) - there is no justification to...

  9. Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the...

  10. Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’)...

 

Quick Updates:Latest Updates