Valuation - repair and servicing of ‘earthmoving equipment’ - ...

Case Laws Service Tax

April 4, 2020

Valuation - repair and servicing of ‘earthmoving equipment’ - free supply of goods by recipient of service - Neither the circulars of Central Board of Excise & Customs, advising the inclusion of all expenditure incurred for rendering services, nor the expansion of ‘consideration’ to encompass ‘consumables’, that does not add to the assets of the provider of service, have sanction of law. - Demand set aside.

View Source

← Previous Next →

Valuation - repair and servicing of ‘earthmoving equipment’ - ...

Case Laws Service Tax

April 4, 2020

You may also like:

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...

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...

Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

Levy of GST - valuation of Supply - transport of goods - inclusion of value of free diesel filled by service recipient under the accepted terms of contractual agreement...

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...

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of...

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

Exempt service or not - conservancy service - pure services or not - The applicant performs waste disposal activities by engaging garbage lifting vehicles and other...

Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT

Valuation - erection, commissioning & installation - value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service,...

Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being...

Valuation - The value of material which is supplied free by the service recipient cannot be treated as “gross amount charged” as that is not a “consideration” for...

Quick Updates: