Valuation - includibility - transaction fee/turn-over charges - ...

Transaction Fees and Turnover Charges Must Be Included in Gross Value for Service Tax u/s 67.

August 22, 2017

Case Laws Service Tax AT

Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the purpose of payment of Service Tax.

View Source

← Previous Next →

Valuation - includibility - transaction fee/turn-over charges - ...

Transaction Fees and Turnover Charges Must Be Included in Gross Value for Service Tax u/s 67.

August 22, 2017

Case Laws Service Tax AT

You may also like:

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value....

The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and...

Service tax demand on unbilled amount not chargeable. Section 67 clearly states that only the gross amount charged from the service recipient shall be considered as the...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

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...

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...

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

Taxable value determination for reseller agreement - repatriated amount after deducting profit margin and costs incurred in reselling IT-enabled services not correct...

Tribunal held that cost of facilities provided by service recipient to Central Industrial Security Force for rendering security services, such as barrack accommodation,...

Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,...

Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock...

The CESTAT held that the advertisement charges collected by the appellant as reimbursement expense cannot be included in the gross value of franchise service. The...

Quick Updates: