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
Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Valuation - inclusion of amount charged towards Study Material ...

Service Tax

January 30, 2016

Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. - AT

View Source

 


 

You may also like:

  1. Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT

  2. Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - demand confirmed - HC

  3. Valuation of taxable services - inclusion of amount of concession in the name of scholarship given by the appellant to its various students in assessable value - not...

  4. Valuation - The value of material which is supplied free by the service recipient cannot be treated as “gross amount charged” as that is not a “consideration” for...

  5. Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC...

  6. Valuation - supply of Hydrogen gas through pipeline - inclusion of maintenance and operating charges on pipeline owned and maintained - demand for the normal period confirmed - AT

  7. Classification of supply - composite supply or mixed supply? - supply of services of coaching to students - The students will only pay for principal supply and anyways...

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

  9. Classification of services - principal supply or not - services of coaching to students which also includes along with coaching, supply of goods/printed material/test...

  10. 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

 

Quick Updates:Latest Updates