Valuation - repair and maintenance of the transformers - ...

Dispute Over Service Tax on Transformer Repairs: Labor Charges vs. Material Sales Under Contract Valuation Rules.

July 3, 2014

Case Laws Service Tax AT

Valuation - repair and maintenance of the transformers - composite contract or not - appellants paid service tax only on the ‘Labour Charges' - no service tax would be leviable on the value of the materials sold - AT

View Source

← Previous Next →

Valuation - repair and maintenance of the transformers - ...

Dispute Over Service Tax on Transformer Repairs: Labor Charges vs. Material Sales Under Contract Valuation Rules.

July 3, 2014

Case Laws Service Tax AT

You may also like:

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

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...

Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

Valuation - Works contract - The appellant have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further...

Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

The receipts towards repairs and maintenance services rendered by the assessee cannot be construed as "Fee for Technical Services" (FTS) u/s 9(1)(vii) of the Income Tax...

Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Quick Updates: