Home Highlights April 2014 Year 2014 This

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1. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

2. Valuation - inclusion of charges recovered from the customer for the delayed payment by issuance of debit note - no recovery is made in excess of cash discount passed on...

3. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

4. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

5. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...

6. Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

7. Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices -...

8. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

9. Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of...

10. Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard...

11. Valuation - amount collected by the appellant from customers as mould charges (recovered separately) - additional consideration or not - The mould charges recovered from...

12. Supply or not - interest/penalty collected for delay in payment of monthly subscription by the members - The additional amount being charged in delay of payment by...

13. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

14. Valuation - inclusion of delivery (transportation) charges of HSD and motor spirit - When the delivery charges are separately mentioned in the invoices just because the...

15. Valuation - it is the Board itself that charges or recovers wharfage charges from the licensee - UCL and does not authorize UCL to recover such charges from other...