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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Valuation - cargo handling and port services - inclusion of ...

Service Tax

August 31, 2022

Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not recovered facility charges from M/s ESTIL whereas they recovered said charges in case of other customers - The charges were negotiated rates - there are no force in the department’s contention that respondent has not included the value of “facility charges” in the related taxable service charges. - AT

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

  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

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  5. Valuation - Classification of service - non inclusion of cost recovered towards Transportation and cargo handling - demand confirmed with interest and penalty.

  6. Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -...

  7. Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a...

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  9. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

  10. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

 

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