Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Determination of Assessable Value – stock transfer - mere ...

Case Laws     Central Excise

October 23, 2013

Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers - AT

View Source

 


 

You may also like:

  1. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

  2. Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

  3. Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

  4. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

  5. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

  6. Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery...

  7. Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

  8. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

  9. 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

  10. Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT

  11. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

  12. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

  13. Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable...

  14. Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the...

  15. Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock...

 

Quick Updates:Latest Updates