Extended period of limitation – whether the cost of materials ...

Court Rules on Inclusion of Material Costs in Photographic Services Tax; Extends Limitation Period for Reassessment.

September 4, 2012

Case Laws Service Tax AT

Extended period of limitation – whether the cost of materials used in providing photographic services is required to be added in assessable value or nor - benefit of extended period of limitation granted - AT

View Source

← Previous Next →

Extended period of limitation – whether the cost of materials ...

Court Rules on Inclusion of Material Costs in Photographic Services Tax; Extends Limitation Period for Reassessment.

September 4, 2012

Case Laws Service Tax AT

You may also like:

Levy of service tax on reimbursement amounts based on Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, and whether the reimbursement amount can be...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

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...

Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged...

HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for...

CESTAT ruled that service tax demand under Business Support Service category was unsustainable for cost-sharing arrangements among group companies, as no service element...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax...

Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

Quick Updates: