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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Valuation - maintenance and repair service - cost of consumables ...

Service Tax

June 5, 2017

Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT

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  3. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

  4. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

  5. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

  6. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

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  8. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

  9. Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services

  10. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

 

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