Home Highlights February 2013 Year 2013 This

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1. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

2. When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free...

3. Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

4. 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...

5. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

6. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

7. Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

8. Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do...

9. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

10. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

11. Free after-sale services rendered to the customers - service tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of...

12. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

13. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

14. Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

15. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT