Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Valuation of service - service towards installation or ...

Case Laws     Service Tax

September 5, 2022

Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation or commissioning? - the appellant cannot be burdened with the service tax liability, upon consideration of the fact that they had provided the taxable service of installation and commissioning to their customers. - AT

View Source

 


 

You may also like:

  1. Valuation of taxable services - installation and commissioning and works contract services - the adjudicating authority has not recorded any specific finding as to what...

  2. No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and...

  3. Works contract service - valuation - divisible or indivisible contract - Service of Erection, Commissioning and Installation - valuation to be done according to invoice...

  4. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  5. 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,...

  6. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

  7. Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental...

  8. Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included...

  9. Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

  10. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  11. 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...

  12. Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

  13. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

  14. Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under...

  15. Classification of service - Works contract service or Erection Commissioning and Installation service - laying sewer pipe/sewerage system - From no stretch of...

 

Quick Updates:Latest Updates