Home Highlights November 2010 Year 2010 This

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1. Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification...

2. 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

3. 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

4. Cenvat Credit - credit of service tax paid on various input services for providing output services of management, Maintenance and Repair service and also Consulting...

5. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

6. 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...

7. CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to...

8. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

9. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

10. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...