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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Provision of additional services to the purchaser of Cars - ...

Service Tax

January 21, 2016

Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges - Business Support Services or Not - Held No - AT

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  1. Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above...

  2. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

  3. Business Support Services - No service tax on amount collected from customers to undertook the activity of registration of the car their behalf with the RTO authorities - AT

  4. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

  5. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

  6. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

  7. Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

  8. Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

  9. Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO...

  10. Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a...

 

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