Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Transport agency's bundled services disqualify it...     TaxTMI    Taxman overreached by turning limited scrutiny into...     TaxTMI    Genuine anonymous donations not taxable. Grants not...     TaxTMI    Property investment source verification not valid...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Freight charges paid to foreign shipping co. not...     TaxTMI    Massive financial fraud via sham deals to launder...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Funds received by assessee overlooked during...     TaxTMI    Cash deposits explained through VAT returns, cash...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Appointment of adjudicator for corporate penalties...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Valuation - inclusion of value of spare parts sold while ...

Case Laws     Service Tax

April 14, 2020

Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could have been levied - thus, the value of spare parts cannot be included in the assessable value for payment of Service Tax. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,...

  2. Marketing, Selling and After Sales Services - Valuation - assesse was not paying service tax on cost of spare parts reimbursed – The argument of Revenue that spare parts...

  3. Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the...

  4. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

  5. 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

  6. 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

  7. Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO...

  8. Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - expenses born by the dealer - not includible - AT

  9. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  10. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

  11. CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of...

  12. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

  13. Computation of capital gain - sale of land in two parts [different AYs] - We agree with the contention of assessee that when a part of the land i.e. 5.74 acres out of...

  14. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

  15. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Labour Cess applicable on cost of construction without GSt or gross cost
F: Merger of two GSTIN in the same State - Procedure to be followed
F: interest lability on ITC when payment to supplier is made after 180 days
F: GST on Solar Plant
F: ITC Issue in case of Acqusition of Company in Insolvency
F: Stock damaged in recent floods
F: TDS dedudted after 3 years after reporting invoices in GSTR 1
F: Time limit to upload Form GST MOV-09 on GST portal
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number