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1. Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no...

2. Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

3. Exemption from service tax - Valuation of goods - text books - no maximum retail price printed - The impugned order passed denying the benefit of exemption notification...

4. 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...

5. 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

6. Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the...

7. Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

8. Valuation - to claim exemption under Notification No.12/2003-ST it is not necessary that invoices should separately indicate the value of the goods sold and the benefit...

9. The benefit of exemption Notification No. 12/2003-ST cannot be granted merely on the basis of overall estimation/approximations put forth and without any documentary proof - AT

10. 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...

11. Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009...

12. Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT

13. Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate...

14. Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT

15. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...