Home Highlights April 2018 Year 2018 This

You may also like:

1. Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property...

2. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

3. Amendment of Act 74 of 1956 - CENTRAL SALES TAX ACT, 1956 - where the gas sold or purchased and transported through a common carrier pipeline or any other common...

4. Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the...

5. Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

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

7. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

8. Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard...

9. Valuation - reimbursement of electricity expenses, on actual basis, by the lessee to lessor - forming part of taxable value or not - In the instant case, the applicant...

10. ‘Electronic gas lighter’ - Classification - electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually - HC

11. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

12. Levy of GST - Valuation - inclusion of re-gasification charges - LNG imported by Customers - Section15 of the CGST Act? - the scope of re-gasification services covers...

13. Valuation - Syrup - There is no authority for inclusion of the cost of cups, Co2 gas and AMC charges of the vending/dispensing machine in the assessable value of the syrup.

14. Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e.,...

15. Valuation - Maintenance or Repair Service - electricity charges recovered by the appellant as part of their maintenance charges - Reimbursement of amount towards...