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
Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Valuation of taxable service - value of taxable service ...

Case Laws     Service Tax

December 31, 2013

Valuation of taxable service - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards provident fund and employees state insurance realised from the customers - HC

View Source

 


 

You may also like:

  1. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

  2. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  3. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

  4. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

  5. Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

  6. Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by...

  7. Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Amount of TDS is required to be...

  8. Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

  9. Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value....

  10. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  11. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

  12. Valuation of taxable services - reimbursement of expenses can not be included in the value of taxable services as not forming part of gross value - Rule 5(1) of...

  13. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...

  14. Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT

  15. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

 

Quick Updates:Latest Updates