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 March 2021 Year 2021 This

Valuation - inclusion in taxable services or not - expense ...

Service Tax

March 17, 2021

Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing and stationary, and business development/marketing and sales promotion expenses - confirmation of demand by the adjudicating authority by including the reimbursable expenses in the gross taxable value cannot be sustained. - AT

View Source

 


 

You may also like:

  1. Valuation of goods - inclusion in the assessable value of the expenses incurred on ‘advertisement and publicity’, ‘incentive and discount to dealers’ and vehicle and...

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

  3. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

  4. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT

  5. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

  6. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...

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

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

  9. Valuation - inclusion of reimbursable expenses - appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions...

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

 

Quick Updates:Latest Updates