Home Highlights January 2017 Year 2017 This

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1. Valuation - life insurance business - treatment of surrender value’ exacted, on premature exit, from holders of ‘unit linked insurance policy (ULIP)’as consideration for...

2. Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

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

4. Valuation - job work - body built vehicles - the transport cost as well as transit insurance are required to be added for payment of duty by Hyva.

5. Valuation - Whether freight charges, which were collected separately as “to and fro” rate are required to be added in the assessable value of the explosives manufactured...

6. Valuation of goods - transportation charges cannot be added to the assessable value as the same are charged by the appellant under separate contracts - AT

7. Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands...

8. Levy of Service Tax - Life Insurance Services - The phrase “any person” cannot be read in isolation, but will have to be read along with the entire definition as per the...

9. Valuation of imported goods - vessel converted from ‘foreign run’ to ‘coastal run’ for carriage of coastal cargo - When IOCL sells the goods the elements of freight and...

10. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

11. Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were...

12. 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...

13. The Commissioner of Income Tax (CIT) directed the Assessing Officer (AO) to compute the assessee's income by adding the difference in valuation of shares u/s 56(2)(viib)....

14. Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club...

15. The services rendered by an insurance agent, duly licensed u/s 42 of the Insurance Act for general insurance businesses, are taxable as "insurance auxiliary services"....