Valuation - Job work - manufacture of Alcoholic Beverages (i.e., ...

Case Laws Service Tax

October 13, 2015

Valuation - Job work - manufacture of Alcoholic Beverages (i.e., Beer) - The amount “surplus/profit retained by Brand owners (BO)” as claimed by the appellant, had been returned to BO and therefore such amount cannot be included in the taxable value. - AT

View Source

← Previous Next →

Valuation - Job work - manufacture of Alcoholic Beverages (i.e., ...

Case Laws Service Tax

October 13, 2015

You may also like:

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

Levy of Service tax - various fees paid by the appellant to the State Excise Department or to the Government or Government agencies during their business of manufacture,...

Job work - valuation under central excise - Rule 10A(i) or (ii) or Rule 8 of the Valuation Rules will not apply in respect of job worked goods consumed by the principal...

Levy of GST - Job-work - beer - GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and...

Job work - activity of processing of chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT

Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

Valuation of the goods manufactured on job-work basis - It is necessary to include the processor's expenses, costs and charge plus profit, but it is not necessary to...

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

Disallowance of job work expenses - there is a direct relation between the amount of sales viz a viz the job work charges incurred by the assessee, therefore such...

Levy of service tax on person manufacturing alcoholic liquor for human consumption on job work basis - Constitutional validity upheld - HC

Valuation - job work - inter-connected undertakings - rule 8 of Central Excise Valuation Rules 2000 - the valuation done by the appellant i.e. cost of raw material + job...

Levy of CGST/MGST/IGST - fixed fee received - brewing / manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption - Supply of beer per se...

Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

Quick Updates: