Home Highlights February 2015 Year 2015 This

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1. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

2. 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...

3. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

4. 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...

5. 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...

6. Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and...

7. Warehousing rental charges - Nature of income – the rental charges received by the assessee are assessable under the head income from business and not under home property - HC

8. 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...

9. Claim of duty drawback, refund of IGST and state levies - Valuation of export goods - The Tribunal's decision underscores the importance of adhering to the legal...

10. Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the...

11. CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

12. Valuation - inspection charges - cost of additional testing conducted at customer's request and borne by the customer is not includible in the assessable value of the goods - AT

13. Valuation - if some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the...

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

15. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT