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 July 2016 Year 2016 This

Valuation - Claim of abatement of 67% availed without including ...

Service Tax

July 12, 2016

Valuation - Claim of abatement of 67% availed without including the value of the material supplied free of cost by their customers in the gross amount charged. - Commercial or Industrial Construction Service - Demand set aside - AT

View Source

 


 

You may also like:

  1. Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an...

  2. 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...

  3. Denial of benefit of Abatement Notification of 67% on the ground that Cenvat Credit has been availed - since the cenvat credit has been reversed, benefit of abatement...

  4. Valuation - Construction of commercial and residential complexes - when abatement is claimed, it should be from value inclusive of all the materials used for providing...

  5. Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance...

  6. Waiver of pre deposit - abatement of 67% - revenue denied the abatement on the ground that finishing service is not eligible for abatement - construction activity -...

  7. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

  8. Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT

  9. Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

  10. 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...

 

Quick Updates:Latest Updates