Valuation - inclusion of after-sales warranty expenses - ‘units’ ...

Service Tax

May 6, 2019

Valuation - inclusion of after-sales warranty expenses - ‘units’ and not ‘services’ are billed by the appellants to HP - Further, on the total of such amounts, VAT at the rate of 4% is also billed and added in the invoice - Demand of service cannot be sustained.

View Source

← Previous Next →

Valuation - inclusion of after-sales warranty expenses - ‘units’ ...

Service Tax

May 6, 2019

You may also like:

Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

TP Adjustment - Naturally when sales price consists of price for warranty and After sales services, which are promised at the time of sales, naturally corresponding...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

CENVAT Credit - input services - Appellant is entitled for credit of the Service Tax paid on expenses on such repair and maintenance during the warranty period, which is...

Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of...

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

Valuation of services - clearing and forwarding agent service - inclusion of demurrage/ wharfage and expenses for local transport - being reimbursement of expenses not...

Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged...

Valuation - non-inclusion of certain expenses incurred by the service recipient - Insurance Auxiliary Services - Illegal recovery of service tax from the insurance agent...

Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing...

Quick Updates: