Home Highlights January 2012 Year 2012 This

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1. 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...

2. Levy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - CBEC has clarified that in case of no charges/ rental is being paid i.e.,...

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

4. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

5. Exemption under Section 3(B)(2-a) - Work contract - Assessee charged sales tax at 12% as against 4% on sales to the Government department - levy penalty confirmed - HC

6. 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...

7. Service tax is not leviable on free after-sales-service provided by the vehicle dealer.... - AT

8. Value of supply of free material should not be included for arriving at gross value for charging service tax liability - AT

9. Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

10. Free after-sale services rendered to the customers - service tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of...