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 June 2017 Year 2017 This

The scope of work undertaken by them which involves painting and ...

Service Tax

June 1, 2017

The scope of work undertaken by them which involves painting and other incidental activities of the gas cylinders, to make them fit for again use is clearly covered by the tax entry of management, maintenance or repair services in terms of section 64(65) of FA 1994 - AT

View Source

 


 

You may also like:

  1. Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the...

  2. Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of ‘gas cylinders’ - deduction...

  3. CENVAT Credit - capital goods - movement (transport) of Hydrogen Gas Cylinder outside factory premises for refilling etc. - credit cannot be denied on temporary taking...

  4. Depreciation - Whether the chlorine toners used by the assessee were gas cylinders – Gas cylinders including valves and regulators were entitled to depreciation at the...

  5. Security for gas cylinders received - the security for gas cylinders received by the assessee could not be treated as trading receipt. - HC

  6. Manufacture activity or not - It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing...

  7. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

  8. CENVAT credit - paints which were used for job work activities - cost of paints have been separately shown in the invoices and not recovered from the manufacture -...

  9. Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business...

  10. Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works...

 

Quick Updates:Latest Updates