Home Highlights December 2011 Year 2011 This

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1. Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - expenses born by the dealer - not includible - AT

2. CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed

3. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

4. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

5. When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free...

6. CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to...

7. Services provided by Government or a local authority - Taxes, cesses or duties levied are not consideration for any particular service as such and hence not leviable to...

8. Services provided to M/s GWSSB, in lying down pipelines for supply of drinking water is not leviable to service tax under the said category of Commercial or Industrial...

9. Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

10. Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee...