Home Highlights October 2013 Year 2013 This

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1. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

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

3. Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like...

4. Steamer Agent Service - services were rendered to a shipping line and payment was received from shipping line. That being the case, prima facie, the demand under the...

5. Valuation - Steamer Agent’s Service - inclusion of various charges collected - Applicant could able to make out a prima facie case for total waiver of predeposit of the...

6. BAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for...

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

8. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

9. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

10. 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

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

12. Valuation - Validity of Rule 5(1) of Service Tax Rules - Real Estate Agent’s Service – inclusion of reimbursement charges - Stay granted. - AT

13. Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing...

14. Valuation - Steamer agent services - reimbursement of expenses - inclusion of additional expenditure towards arranging drinking water, garbage clearance - expenses...

15. Valuation - inclusion of freight in the sales turnover - the entry in the books of account appropriating the amount of freight towards expenses and not including it in...