Marketing, Selling and After Sales Services - Valuation - ...

Court Grants Stay in Service Tax Case on Reimbursed Spare Parts Valuation; Revenue's Argument Rejected.

August 27, 2013

Case Laws Service Tax AT

Marketing, Selling and After Sales Services - Valuation - assesse was not paying service tax on cost of spare parts reimbursed – The argument of Revenue that spare parts of motor vehicles used in repair was of the same nature as chemicals used in photography cannot be accepted - stay granted - AT

View Source

← Previous Next →

Marketing, Selling and After Sales Services - Valuation - ...

Court Grants Stay in Service Tax Case on Reimbursed Spare Parts Valuation; Revenue's Argument Rejected.

August 27, 2013

Case Laws Service Tax AT

You may also like:

Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,...

CESTAT determined reimbursed expenses received by a Customs House Agent (CHA) from clients are not includible in the taxable value for service tax assessment. Following...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

The appellants, service providers of Mall Maintenance and Repair (MMR) services, were subjected to service tax demand on the reimbursements received towards expenses...

Valuation - For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

Whether the value of the services can be split as ‘cost of spare parts’ and ‘cost of services’ and as to whether the applicant has the option not to pay tax on the value...

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could...

Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

Liability of service recipient to pay (reimburse) service tax to the server provider - SC

Quick Updates: