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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Valuation - an assessee is liable to pay tax only on the service ...

Service Tax

May 26, 2018

Valuation - an assessee is liable to pay tax only on the service component - the value of the raw material used in retreading of the tyres need not be included in assessable value - AT

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  1. Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT

  2. Works contract - Valuation - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - AT

  3. Valuation of re-treading materials – transaction value - addition of developing/designing charges of machines paid separately by customers should have been done after...

  4. 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

  5. Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on job work basis - not entitled to the benefit of...

  6. Valuation - Retreading of tyres - in the case of retreading of tyres where the invoices are showing deemed sale of certain percentage of material the benefit of...

  7. Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

  8. 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

  9. Valuation - deduction of value of material used in the retreading of tyres - Notification No. 12/2003-ST dated 20.6.2003 - Merely because no rules are framed for...

  10. Valuation u/s 67 - works contract for retreading of tyres - assessee is liable to pay service tax only on the service component which has been quantified at 30% -...

 

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