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 - the consideration received by the appellant from ...

Service Tax

July 21, 2018

Valuation - the consideration received by the appellant from their buyer on account of sale of parking space is a part and parcel of the services falling under the category of “Residential Complex Construction Services” and its value has to be added in the value of above services

View Source

 


 

You may also like:

  1. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

  2. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

  3. Exemption u/s 54 is available on purchase of car parking space along with flat - AT

  4. Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT

  5. Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment...

  6. Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -...

  7. 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

  8. CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

  9. Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee...

  10. Deduction u/s 80lB(10) - Profit attributable to Car parking space and preferential location charges - Since these are integral part of the housing project, the profit...

 

Quick Updates:Latest Updates