Valuation - The value of material which is supplied free by the ...

Free Materials Supplied by Service Recipient Not Part of "Gross Amount Charged" as They Aren't "Consideration" for Services.

September 27, 2019

Case Laws Service Tax AT

Valuation - The value of material which is supplied free by the service recipient cannot be treated as “gross amount charged” as that is not a “consideration” for rendering the service - AT

View Source

← Previous Next →

Valuation - The value of material which is supplied free by the ...

Free Materials Supplied by Service Recipient Not Part of "Gross Amount Charged" as They Aren't "Consideration" for Services.

September 27, 2019

Case Laws Service Tax AT

You may also like:

The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

Service tax demand on unbilled amount not chargeable. Section 67 clearly states that only the gross amount charged from the service recipient shall be considered as the...

The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary...

Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value....

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the...

Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

Valuation - erection, commissioning & installation - value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service,...

Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation,...

Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to...

Quick Updates: