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 April 2016 Year 2016 This

Inclusion of free supplies values in gross receipts - Commercial ...

Service Tax

April 16, 2016

Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under Notification No. 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST - AT

View Source

 


 

You may also like:

  1. Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT

  2. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

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

  4. Commercial or industrial construction - valuation while availing abatement - it is not necessary to include in the taxable value, the value of supply of goods free of...

  5. Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

  6. 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...

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

  8. Free gifts - Cenvat Credit - inclusion in value of excisable goods - Supply of playings cards as free gift - a market gimmick - prima facie credit not allowed

  9. Works contract service - supply and installation of 'Electronic Security and Safety Systems' - value of goods supplied to be reduced from gross value - stay granted - AT

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

 

Quick Updates:Latest Updates