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
Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Inclusion of cost of advertising - Every amount ...

Central Excise

October 23, 2015

Valuation - Inclusion of cost of advertising - Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from fact that the amounts collected were in connection with sale of excisable goods. - AT

View Source

 


 

You may also like:

  1. Valuation - inclusion of investment subsidy - There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans

  2. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

  3. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

  4. Valuation - CST amount subsidy is sanctioned and credited to the bank account of the appellant - There is no justification for inclusion in the assessable value, the...

  5. Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by...

  6. Valuation - turnover for the purpose of VAT - Inclusion of excise duty in invoice amount - Assessee not collected excise amount from customers - no addition - HC

  7. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

  8. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

  9. Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

  10. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

 

Quick Updates:Latest Updates