Home Highlights July 2018 Year 2018 This

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1. 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...

2. 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...

3. 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...

4. Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in...

5. Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are...

6. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

7. Valuation - supply of Hydrogen gas through pipeline - inclusion of maintenance and operating charges on pipeline owned and maintained - demand for the normal period confirmed - AT

8. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

9. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

10. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

11. Levy of duty of excise - captive consumption of by-production - It is observed that CO2 herein is produced in the fermentation tank during fermentation of a mixture...

12. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

13. Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed...

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

15. Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is...