Home Highlights February 2015 Year 2015 This

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1. 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...

2. Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of...

3. Valuation - reimbursable postage charges in sending ordinary notice, registered notice and legal notices - only with effect from May 14, 2015, by virtue of provisions of...

4. Valuation - Clearing and Forwarding Agency Service - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions...

5. Valuation - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable...

6. Valuation - reimbursement of expenses - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would...

7. Service tax - reimbursement of expenses - what are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs as there is no...

8. The appellants, service providers of Mall Maintenance and Repair (MMR) services, were subjected to service tax demand on the reimbursements received towards expenses...

9. 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...

10. Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged...

11. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

12. Valuation of services - Brokerage Charges - whether the brokerage charges paid to the brokers/distributors by the appellants are reimbursable expenses or whether is a...

13. Revenue neutrality - issue is revenue neutral without involving of any out flow of net tax to the Government - only with effect from May 14, 2015, by virtue of...

14. 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...

15. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...