Home Highlights June 2017 Year 2017 This

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

2. 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...

3. 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

4. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

5. 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...

6. Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by...

7. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

8. Repairs and maintenance service - Composite service or not - In any annual maintenance contract, the spare parts etc., which have been used in the course of maintenance...

9. Marketing, Selling and After Sales Services - Valuation - assesse was not paying service tax on cost of spare parts reimbursed – The argument of Revenue that spare parts...

10. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

11. Valuation - For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

12. Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT

13. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

14. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

15. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT