Valuation of goods - Whether the pre-delivery inspection charges ...

Central Excise

December 17, 2015

Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS charges would not be included in the assessable value under Section 4 of the Act for the purposes of paying excise duty - SC

View Source

← Previous Next →

Valuation of goods - Whether the pre-delivery inspection charges ...

Central Excise

December 17, 2015

You may also like:

Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be...

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the...

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...

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery...

Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do...

Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

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...

Valuation of goods - Inclusion of Pre-Delivery Inspection (PDI) and “free after sales service(FASS) charges in the assessable value of the vehicles manufactured and sold...

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

Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to...

Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water...

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not...

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

Quick Updates: