Home Highlights November 2011 Year 2011 This

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1. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

2. Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography...

3. Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged...

4. Supply of goods or services - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and...

5. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

6. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

7. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

8. Value of clearing and forwarding service to include value of reimbursement of expenses - AT

9. Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the...

10. 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...

11. 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

12. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...

13. Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value....

14. Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

15. Valuation - there remains no doubt that the value of photographic paper and consumables cannot be included in the value of photography service to levy service tax. - AT