Home Highlights October 2018 Year 2018 This

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1. Valuation of this remnant ATF - cost of transportation - where transportation of goods is involved and cost is actually incurred or is liable to be incurred for such...

2. 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

3. 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

4. Valuation - Aviation Turbine Fuel (ATF) remained on board - conversion into domestic flight - Methodology adopted in computing assessable value on fuels - loading of the...

5. Valuation - service of transportation to the employees of the tenants of the business park inclusion of value of bus passes distributed by the applicant to the Commuters...

6. Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

7. Valuation of imported goods - Cement Carrier ship - The Tribunal accepted the value assessed by the Chartered Engineer at Rs. 27 Crores, overturning the adjudicating...

8. 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...

9. 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...

10. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

11. Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of...

12. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

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

14. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

15. Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...