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 October 2018 Year 2018 This

Valuation - Maintenance and Repair Services - the incentives ...

Service Tax

October 12, 2018

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

View Source

 


 

You may also like:

  1. 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

  2. Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

  3. Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade...

  4. Business Auxiliary Service - target incentives not liable to service tax - AT

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

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

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

  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. Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at...

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

 

Quick Updates:Latest Updates