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 2018 Year 2018 This

Valuation - re-trading charges - Section 67 does not include the ...

Service Tax

July 9, 2018

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 or repair service.

View Source

 


 

You may also like:

  1. Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the...

  2. Valuation - service for sold out machine - charges collected by the appellant from customer, whom the machines were sold long back, is not includible in the assessable...

  3. Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in...

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

  5. Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.

  6. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

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

  9. 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. -...

  10. Valuation – Providing study materials, test papers etc. is a part of coaching services and is required to be included in the value. - AT

 

Quick Updates:Latest Updates