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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Valuation of service - the value of goods used for repair would ...


Goods Used in Repairs Excluded from Service Tax Value, Clarifies Tax Treatment for Repair Services.

September 15, 2014

Case Laws     Service Tax     HC

Valuation of service - the value of goods used for repair would not be includible in the assessable value of service - HC

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  1. 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...

  2. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

  3. Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair...

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  5. Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such...

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  8. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  9. 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...

  10. Valuation - Management, maintenance or repairs - The materials used for repair cannot be considered as spare parts - value of material to be included in the value of services - AT

  11. CENVAT credit - Cargo handling services - Courier services - nexus with output service - such services, have been used for purposes of repair and maintenance services...

  12. 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...

  13. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

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

  15. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

 

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