Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Valuation - inclusion of electricity and water charges collected ...

Service Tax

June 16, 2018

Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under Management, Maintenance or Repair Service

View Source

 


 

You may also like:

  1. Valuation - reimbursement of expenses on actual basis - the charges collected by them towards electricity and water, are not to be included in the taxable value for...

  2. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

  3. Electricity meter installed in consumers premises and hire charges collected – no service tax

  4. Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value -...

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

  6. Levy of service tax - reimbursable expenses - Electricity and Water charges - levy of service tax on the reimbursable expenses of electricity charges and water charges...

  7. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

  8. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

  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. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

  11. Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is...

  12. Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the...

  13. 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...

  14. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

  15. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

 

Quick Updates:Latest Updates