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Valuation
Landmark Service Tax Judgments: Service Tax Valuation
VALUATION OF TAXABLE SERVICES

Service tax chargeable on any taxable service with reference to its value shall be :

In a case where the provision of service is for a consideration in money, the taxable value shall be Gross Amount Charged by the service provider for the service provided or to be provided. [ Please Refer : Section 67(1)(i), Finance Act, 1994. ] 

 In a case where the provision of service is for a consideration not wholly or partly consisting of money,  the taxable value shall be such amount in money, with the addition of service tax charged, is equivalent to the consideration. [ Please Refer : Section 67(1)(ii), Finance Act, 1994. ] 

 In a case where the provision of service is for a consideration which is not ascertainable, then taxable value shall be the amount as may be determined in the prescribed manner. Such case may arise when a single invoice is raised for various services provided without specifying the consideration for each service separately. [ Please Refer : Section 67(1)(iii), Finance Act, 1994. ] 

Where the gross amount charged by a service provider, is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged. [ Please Refer : Section 67(2), Finance Act, 1994. ] 

The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service. Advance money received for the services to be provided in future is taxable. [ Please Refer : Section 67(3), Finance Act, 1994. ]

 Value of taxable service     = Rs. 1,10,300 X 100 / 110.30 = Rs. 1,00,000/-   

                                           100 + Rate of Service Tax (10.30%)  

 Value of taxable service  = Gross Amount Charged   X   100 

                               ------------------------------------------------

 Illustration : if Gross amount charged is Rs. 1,10,300/- which is inclusive of service tax then the VALUE of taxable service provide shall be calculated in the reverse manner i.e. instead of adding the tax, effect of tax should be removed.  

 [Please Refer : Rule 3, The Service Tax (Determination of Value) Rules, 2006. ] 

 (b) Where the value cannot be determined in accordance with clause (a), the service provider shall determine the equivalent money value of such consideration which shall, in no case be less than the cost of provision of such taxable service. 

 (a) the value of such taxable service shall be equivalent to the gross amount charged by the service provider to provide similar service to any other person in the ordinary course of trade and the gross amount charged is the sole consideration; 

 Consideration : includes any amount that is payable for the taxable services provided or to be provided; 

 Money : It includes any currency, cheque, promissory note, letter of credit, draft, pay order, travellers cheque, money order, postal remittance and other similar instruments but does not include currency that is held for its numismatic (Coin Collection) value 

 Gross Amount Charged : It includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and ‘book adjustment, and any amount credited or debited, as the case may be, to any account, whether called “Suspense account” or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise. 

 
Determination of value of services involved in the execution of a Works Contract:

Value of works contract service = Gross amount charged for the works contract : Less the value of transfer of property in goods involved in the execution of the said works contract.

For the calculating gross amount charged for the works contract, it shall not include Value Added Tax (VAT) or sales tax, paid on transfer of property in goods involved in the execution of the said works contract. 

Value of works contract service shall include,-

(i) Labour charges for execution of the works;
(ii) Amount paid to a sub-contractor for labour and services;
(iii) Charges for planning, designing and architect’s fees;
(iv) Charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract;
(v) Cost of consumables such as water, electricity, fuel, used in the execution of the works contract;
(vi) Cost of establishment of the contractor relatable to supply of labour and services;
(vii) Other similar expenses relatable to supply of labour and services; and
(viii) Profit earned by the service provider relatable to supply of labour and services;

 [ Please Refer : Notification No. 29/2007- Service Tax ]

 [ Please Refer : Rule 2A, Service Tax (Determination of Value) Rules, 2006. ]

 

Optional Method for Valuation available to assessee providing Works Contract Service:

Valuation in case of Works Contract can also be done by following The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Assessee has an option to follow Composition Scheme for valuing the Works Contract Service provided. This rule overrides anything contained in section 67 of the Act and rule 2A of the Service (Determination of Value) Rules, 2006. As per this composition scheme the person liable to pay service tax in relation to works contract service shall have the option to discharge his Service Tax liability at the rate equivalent to four per cent (4%) of the gross amount charged for the works contract.

As per explanation to Rule 3 of The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007

Gross Amount Charged for the Works Contract shall include-

(i) The value of all goods used in or in relation to the execution of the works contract, whether supplied under any other contract for a consideration or otherwise. So even the goods which are supplied free of cost will be included in the value.

(ii) The value of all the services that are required to be provided for the execution of the works contract;

Gross Amount Charged for the Works Contract shall exclude-

(i) The value added tax or sales tax as the case may be paid on transfer of property in goods involved;

(ii) The cost of machinery and tools used in the execution of the said works contract except for the charges for obtaining them on hire.
However, the above mentioned explanation is not applicable to a Works Contract, where (i) the execution under the said contract has commenced or (ii) where any payment, except by way of credit or debit to any account, has been made in relation to the said contract on or before the 7th July, 2009.

Other Restrictions:

1) No CENVAT Credit is available if this composition scheme is opted for.

2) Such option shall be exercised in respect of a works contract prior to payment of Service Tax and in the option so exercised shall be applicable for the entire works contract and shall not be withdrawn until the completion of the said works contract.

3) The option shall be permissible only where the declared value of the works contract is not less than the gross amount charged for such works contract.
 

Valuation of Services Provided from Outside India and Received in India

The value of taxable service received under the provisions of section 66A, shall be such amount as is equal to the actual consideration charged for the services provided or to be provided. [ Please Refer : Rule 7(1), Service Tax (Determination of Value) Rules, 2006. ]

Notwithstanding anything contained in above mentioned provision, the value of taxable services specified in Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, as are partly performed in India, shall be the total consideration paid by the recipient for such services including the value of service partly performed outside India. [ Please Refer : Rule 7(2), Service Tax (Determination of Value) Rules, 2006. ]

 
Power of Central Excise Officer to Reject the Value Determined by the Assessee-

Rule 3 of Service Tax (Determination of Value) Rules, 2006 does not restrict or question the power of the Central Excise Officer to satisfy him as to the accuracy of any information furnished or document presented for valuation. 

[ Please Refer : Rule 4(1), Service Tax (Determination of Value) Rules, 2006. ] 

Where the Central Excise Officer is satisfied that the value so determined by the service provider is not in accordance with the provisions of the Act or these rules, he shall issue a notice to such service provider to show cause why the value of such taxable service for the purpose of charging service tax should not be fixed at the amount specified in the notice. 

[ Please Refer : Rule 4(2), Service Tax (Determination of Value) Rules, 2006. ] 

The Central Excise Officer shall, after providing reasonable opportunity of being heard, determine the value of such taxable service for the purpose of charging service tax in accordance with the provisions of the Act and these rules. [ Please Refer : Rule 4(3), Service Tax (Determination of Value) Rules, 2006. ]

 
Out of Pocket Expenses ( Reimbursable Expenses ) :
Before 19-04-2006 out of pocket expenses incurred while providing taxable services were excluded from the taxable value. However, Rule 5 of Service Tax (Determination of Value) Rules, 2006 which came into force from 19-04-2006 considered any amount charged by service provider as integral part of the taxable value of service.

Any expenditure or costs are incurred by the service provider in the course of providing taxable service; all such expenditure or costs shall be treated as consideration and shall be included in the value for the purpose of charging service tax on the said service. 

 The expenditure or costs incurred by the service provider as a pure agentof the recipient of service, shall be excluded from the value of the taxable service if all the following conditions are satisfied, namely:- 

 (i) The service provider acts as a pure agent of the recipient of service when he makes payment to third party for the goods or services procured;

(ii) The recipient of service receives and uses the goods or services so procured by the service provider in his capacity as pure agent of the recipient of service;  

(iii) The recipient of service is liable to make payment to the third party; 

(iv) The recipient of service authorises the service provider to make payment on his behalf; 

(v) The recipient of service knows that the goods and services for which payment has been made by the service provider shall be provided by the third party; 

(vii) The service provider recovers from the recipient of service only such amount as has been paid by him to the third party; and 

 (viii) The goods or services procured by the service provider from the third party as a pure agent of the recipient of service are in addition to the services he provides on his own account.

 It does not matter, whether the details of individual components are indicated separately or combined billing is done while preparing the invoice of total value of the taxable services provided. Even if individual components are indicated separately still the same should be included while calculating value of taxable service provided. [ Please Refer : Explanation 2, Rule 5(2), Service Tax (Determination of Value) Rules, 2006. ] 

Illustration 1. - X contracts with Y, a real estate agent to sell his house and thereupon Y gives an advertisement in television. Y billed X including charges for Television advertisement and paid service tax on the total consideration billed. In such a case, consideration for the service provided is what X pays to Y. Y does not act as an agent behalf of X when obtaining the television advertisement even if the cost of television advertisement is mentioned separately in the invoice issued by X. Advertising service is an input service for the estate agent in order to enable or facilitate him to perform his services as an estate agent.  

Illustration 2. - In the course of providing a taxable service, a service provider incurs costs such as travelling expenses, postage, telephone, etc., and may indicate these items separately on the invoice issued to the recipient of service. In such a case, the service provider is not acting as an agent of the recipient of service but procures such inputs or input service on his own account for providing the taxable service. Such expenses do not become reimbursable expenditure merely because they are indicated separately in the invoice issued by the service provider to the recipient of service. 

Illustration 3. - A contracts with B, an architect for building a house. During the course of providing the taxable service, B incurs expenses such as telephone charges, air travel tickets, hotel accommodation, etc., to enable him to effectively perform the provision of services to A. In such a case, in whatever form B recovers such expenditure from A, whether as a separately itemised expense or as part of an inclusive overall fee, service tax is payable on the total amount charged by B. Value of the taxable service for charging service tax is what A pays to B.  

Illustration 4. - Company X provides a taxable service of rent-a-cab by providing chauffeur-driven cars for overseas visitors. the chauffeur is given a lump sum amount to cover his food and overnight accommodation and any other incidental expenses such as parking fees by the Company X during the tour. At the end of the tour, the chauffeur returns the balance of the amount with a statement of his expenses and the relevant bills. Company X charges these amounts from the recipients of service. the cost incurred by the chauffeur and billed to the recipient of service constitutes part of gross amount charged for the provision of services by the Company X.

 [ Please Refer : Rule 5(1), Service Tax (Determination of Value) Rules, 2006. ]

 
INCLUSIONS IN TAXABLE VALUE :

(1) The commission or brokerage charged by a broker on the sale or purchase of securities including the commission or brokerage paid by the stock-broker to any sub-broker;   

 (2) The adjustments made by the telegraph authority from any deposits made by the subscriber at the time of application for telephone connection or pager or facsimile or telegraph or telex or for leased circuit; 

(3) The amount of premium charged by the insurer from the policy holder; 

(4) The commission received by the air travel agent from the airline;   

(5) The commission, fee or any other sum received by an actuary, or intermediary or insurance intermediary or insurance agent from the insurer;  

 (6) The reimbursement received by the authorised service station, from manufacturer for carrying out any service of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer;  

 (7) The commission or any amount received by the rail travel agent from the Railways or the customer;  

 (8) The remuneration or commission, by whatever name called, paid to such agent by the client engaging such agent for the services provided by a clearing and forwarding agent to a client rendering services of clearing and forwarding operations in any manner; and 

(9) The commission, fee or any other sum, by whatever name called, paid to such agent by the insurer appointing such agent in relation to insurance auxiliary services provided by an insurance agent.

[Please Refer : Rule 6(1), Service Tax (Determination of Value) Rules, 2006. ]
 
EXCLUSIONS FROM TAXABLE VALUE :
(1) Initial deposit made by the subscriber at the time of application for telephone connection or pager or facsimile (FAX) or telegraph or telex or for leased circuit;  

 (2) The airfare collected by air travel agent in respect of service provided by him;  

 (3) The rail fare collected by rail travel agent in respect of service provided by him; and  

 (4) Interest on loans.

[Please Refer : Rule 6(2), Service Tax (Determination of Value) Rules, 2006. ] 

  pure agent

Pure Agent means a person who -

(a) enters into a contractual agreement with the recipient of service to act as his pure agent to incur expenditure or costs in the course of providing taxable service; 

(b) neither intends to hold nor holds any title to the goods or services so procured or provided as pure agent of the recipient of service;

(c) does not use such goods or services so procured; and

(d) receives only the actual amount incurred to procure such goods or services. 

 [ Please Refer : Explanation 1, Rule 5(2), Service Tax (Determination of Value) Rules, 2006. ]

 
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Case Laws Related

  • STO 2013 CESTAT 1186
  • Valuation: Exemptions: Abatements: Value of a transaction which is liable to or has been assessed to levy of sales tax must be considered outside the scope, of the taxable value for the purpose of levy of Service Tax.

  • STO 2013 CESTAT 1069
  • Valuation: Reimbursement of Expenses: Nestle was reimbursing to them expenses towards freight charges, electricity charges utilized in the godown provided by Nestle, diesel charges used in the generator in the godown, postage charges, telephone charges and miscellaneous charges: Rule 5(1) of Valuation Rules has been struck down by Honorable Delhi Court in the case of Intercontinental Consultants: Expenses not includible in the assessable value.

  • STO 2013 CESTAT 1218
  • Photography Service: Valuation: Demand: Stay: Larger period: Longer period cannot be invoked when divergent view: Pre deposit waived.

  • STO 2013 CESTAT 771
  • Photography Service: Valuation: Service Tax under section 67 is leviable on the gross value of the photographic service which includes the value of chemicals and components which are consumed on the process of the service provided.

  • STO 2013 CESTAT 546
  • Valuation: Reimbursible Expenses: Question of inclusion of reimbursable expenses in the gross value for discharge of Service Tax liability decided against the department.

  • STO 2013 CESTAT 893
  • Valuation: Reimbursement expenses: Delhi High Court struck down Rule 5(1) of Valuation Rules as ultra vires: Pre deposit waived.

  • STO 2013 CESTAT 665
  • Valuation: Reimbursement charges: Rule 5(1) of the Valuation Rules held as ultra vires by Delhi High Court: Pre deposit waived.

  • STO 2013 CESTAT 768
  • Valuation: Various services in dispute: Interest on loans shall not form part of the value of, service and when this provision is read with Notification 04/2006 S.T dt. 01-03-2006 a harmonious construction is that the value of these services is equal to 10% of the interest received on these services and this factor will form part of factor "K" in the calculation: As per earlier order made, directions issued for 50% pre deposit.

  • STO 2013 CESTAT 1108
  • Valuation: Cost of consumables not included : demand sustainable, but for limitation as there were contradictory decisions: extended period not invokable: Departmental appeal rejected.

  • STO 2013 CESTAT 783
  • Commercial Coaching: Valuation: Inclusion of value of study material prepared for students: Pre-deposit waived.

  • STO 2013 CESTAT 696
  • Valuation: Effective rate of tax: Taxable event is the date of providing the service and not the date of receiving the payment.

  • STO 2013 CESTAT 890
  • Valuation: Reimbursible Expenses: On the basis of judgment of Delhi High Court in Intercontinental Consultants pre deposit waived.

  • STO 2013 CESTAT 556
  • Demand: Valuation: Demand of service tax on the gross amount charged for the supply of SIM cards/re-charge coupons: Such supply does not constitute supply of goods and the provisions of Notification No. 12/2003-S.T has no application: Demand upheld for differential service tax on advance rentals received and balance of talk time available at the enhanced rates w.e.f. from 13-5-2003 and 10-9-2004.

  • STO 2013 CESTAT 800
  • Valuation: amount received by the assesssee under the head of turnover charges, stamp duty, SSE charges, SESI fees and DEMAT charges could not be taxed.

  • STO 2013 CESTAT 246
  • Valuation: Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of immovable properties.

  • STO 2013 CESTAT 200
  • Valuation: Rule 5(1): Rule 5(1) goes far beyond the charging provisions and cannot be upheld. It is no answer to say that under sub-section (4) of Section 94 of the Act, every rule framed by the Central Government shall be laid before each House of Parliament and that the House has the power to modify the rule.

  • STO 2013 CESTAT 826
  • Taxability: Valuation: appellant has not been make out a prima facie case that the trust and the investor are one and the same and therefore the expenses incurred by the trust cannot be charged to service tax: directions for partial pre deposit made.

  • STO 2013 CESTAT 376
  • Maintenance or Repair: Valuation: Inclusion of value of materials used: materials used for repair cannot be considered as spare parts: Demand sustained for normal period.

  • STO 2013 CESTAT 204
  • Valuation: Appellant is not required to include the value of the plant and machinery for discharge of Service Tax liability under erection, installation and commissioning services rendered by him as the said proviso specifically provides for inapplicability of the said explanation for the contract entered prior to 07.07.2009, wherein the work has commenced.

  • STO 2013 CESTAT 813
  • Valuation: Value of spare parts: "Free Warranty Service" the service is free to the customer but is billed to the manufacturer of the motor vehicle. So also the spare parts replaced is free to the customer but billed to the manufacturer. The applicant's submission that this fact is proved from debit notes is not considered by the adjudicating authority: Pre deposit waived.

  • STO 2013 CESTAT 280
  • Valuation: Inclusion of value of containers: Demand: Stay: Appellant imported helium gas and the helium gas has to be filled in reusable and returnable containers: Supply of Cylinders is part of sale of gas and it is not a separate activity in itself and therefore, the rental charges for the cylinders form part of the value of the goods sold: Pre deposit waived.

  • STO 2013 CESTAT 197
  • Demand: Contributions collected by the appellant from their employees towards ESIC and PF can not be subject to any service tax: Matter remanded for verification.

  • STO 2013 CESTAT 523
  • Valuation: Demand: Stay: issue involved in this case is as to whether subscription or any other amount collected under the heading (i) entrance fee (i) minimum charges (iii) rent received on residential quarters etc. would be included in the taxable value: Appellants having paid substantial amounts: Stay granted from balance amounts.

  • STO 2013 CESTAT 170
  • Management, Maintenance or Repair: Demand: stay: Appellant would be eligible for abatement provided while computing the taxable value in respect of the materials supplied on which VAT/Sales Tax have been discharged: Directions issued for partial pre deposit.

  • STO 2013 CESTAT 176
  • Valuation: Inclusion of value of SIM card: Larger Period: Before Kerala High Court’s judgment on the issue earlier decisions in favour of the assessee for non inclusion of such value in the taxable value of providing telecommunication services: Provisions of penalty and larger period similar: Demand for larger period not sustainable.

  • STO 2013 CESTAT 134
  • Valuation: Cum-tax value benefit pleaded by appellant recorded in CESTAT earlier order: No findings given: Appellants application for Rectification of Mistake allowed: Benefit of cum-tax value to be extended.

  • STO 2013 CESTAT 157
  • Demand: Stay: Service tax allegedly short paid by wrongly availing exemption and discharging service tax only on 33% value : Returns filed before the department: Prima facie case made out for waiver.

  • STO 2013 CESTAT 152
  • Photography service: value of material to be included in taxable value: Larger period cannot be invoked as before Larger Bench decision the issue was in dispute.

  • STO 2013 CESTAT 433
  • Renting of Immovable Property: Valuation: Whether notional interest on interest free deposit taken for renting of property is includible in the taxable value: Prima facie there is no question of any notional interest as it is a general practice prevailing in the country to take interest free deposit at the time of giving immovable property on rent for commercial or residential purpose. 

  • STO 2013 CESTAT 554
  • Valuation: Reimbursible Expenses: Admitted fact that the appellants collected reimbursable expenses from Customers: Money deposited with the Revenue to be retained till disposal of appeal.

  • STO 2013 CESTAT 323
  • Valuation: Value of spare parts: Even in a case of composite transaction involving sale of goods and rendering of service, if the bill/invoices issued clearly shows payment of sales tax/VAT on the spare parts, then the value of such spare parts would not be includable in the gross consideration received for rendering of service: Issue not being examined in the order, matter remanded back.

  • STO 2013 CESTAT 476
  • Valuation: Cost of spare parts for providing after sales service on behalf of manufacturer : It is a sale of goods: Notification No. 12/2003-S.T, dated 20.06.2003 applicable: Pre-deposit waived.

  • STO 2013 CESTAT 99
  • Abatement: Without including the value of materials supplied free of cost, abatement not admissible: Appeal dismissed. 

  • STO 2013 CESTAT 67
  • Wall Rent: Where any expenditure or cost is incurred by the service provider in the course of providing service, such expenditure or cost is required to be included in the taxable value: Directions issued for pre deposit.

  • STO 2013 CESTAT 289
  • Reimbursement charges: such as courier charges, telephone charges, travelling expenses etc. while transacting with the said bank: Rule 5 of Valuation Rules declared ultra vires of Section 67 of the Finance Act, 1994 by Delhi High Court: Stay granted.

  • STO 2013 CESTAT 286
  • Clearing & Forwarding Agent: Reimbursible expenses: Rule 5(1) of Service Tax Rules, 1994 held ultra vires of Section 67 of the Finance Act, 1994 by Delhi High Court: Stay granted from recovery.

  • STO 2013 CESTAT 287
  • Erection, Commissioning: Value: Works Contract: Demand: Stay: Department has no case that no transfer of property in goods was involved in the execution of the purchase orders. Apparently, the appellant sold both manufactured goods and bought-out goods to their customers as evidenced by the relevant invoices. If that be so, the entire value will have to be kept out of the taxable value of “Works Contract” service, in which event nothing would be left to be taxed for levy of service tax: Waiver granted from pre deposit.

  • STO 2012 CESTAT 928
  • Reimbursible expenses: No evidence produced by appellants to show expenses were reimbursed on actual basis: Matter remanded.

  • STO 2012 CESTAT 627
  • Maintenance or Repair Service: Appellants providing services of repair of Russian origin aeronautic engines manufactured by them: Appellants contesting only valuation and penalty aspect: Valuation aspect not before the Commissioner at the time of adjudication: Matter remanded.

  • STO 2012 CESTAT 625
  • VAT v/s Service Tax: Contract: impugned contract is for providing service and not for sale of goods. We are also of the view that a tax under Central enactment cannot be discharged by paying tax under a State enactment. 

  • STO 2012 CESTAT 577
  • Photography Service: Valuation: Value of materials used for photographic services required to be added to taxable value: Limitation: inasmuch as there was confusion during the relevant period, no malafide can be attributed to the assessee justifying longer period of limitation.

  • STO 2012 CESTAT 481
  • Valuation: Stay: value of the freely supplied goods by supplier cannot be included for the purpose of arriving at gross value for discharge of service tax liability: Stay granted.

  • STO 2012 CESTAT 674
  • Reimbursible expenses: Inclusion thereof: Demand for larger period not sustainable in view of confusion in the trade and department.

  • STO 2012 CESTAT 314
  • Valuation: Photography service: Value of chemicals used in processing of films to be included in the taxable value.

  • STO 2012 CESTAT 322
  • Stock Brokers: Valuation: Transaction charges, etc in dispute: Only brokerage or Commission received by broker to be taxed: Law being well settled that there is no intendment in taxation and the State has to discharge its burden of proof to bring the subject into tax, there is no scope to bring any other element of receipt other than brokerage or commission to the scope of assessable value in respect of service provided by stock brokers.

  • STO 2012 CESTAT 259
  • Valuation: Free supplied items: Penalty: Since there were interim orders issued by the Courts in the matter, suppression of facts cannot be invoked, demand for service tax upheld, penalties set aside: Departmental appeal dismissed. 

  • STO 2012 CESTAT 367
  • Reimbursible expenses: whether without incurring the expense the service could have been provided at all is basic parameter in concluding taxability: Department itself confused before introduction of Valuation Rules, 2006: Larger period cannot be issued.

  • STO 2012 CESTAT 117
  • Maintenance or Repair Service: Demand: Stay; Retreading of old and used tyres: Value of materials to be included and benefit of Notification No.12/2003-ST not admissible: Prima facie case not made out for waiver.

  • STO 2012 CESTAT 121
  • Maintenance or Repair: Stay: Whether value of tyres includible in retreading of old and used tyres while discharging service tax: Prima facie decisions against the trade: Directions to make pre deposit issued.

  • STO 2012 CESTAT 164
  • Reimbursible expenses: Postage charges paid for posting various letters & intimations: Amount being reimbursed by principal: Waiver from pre deposit granted.

  • STO 2012 CESTAT 199
  • Transaction Charges: MCX pays service tax on transaction charges: Appellate registered with MCX collect transaction from clients and remits to MCX: Issue of double taxation which is not permissible: Certain facts to be verified for which matter remanded.

  • STO 2012 CESTAT 96
  • Telecommunication Service: Value of SIM card to be included for paying service tax: Directions to pay entire service tax confirmed as pre deposit. 

  • STO 2012 CESTAT 56
  • Reimbursable expenses: Penalty: Issue of taxability against the respondents, however, no penalty to be imposed as the issue was debatable at the material period.

  • STO 2012 CESTAT 53
  • Maintenance or Repair Service: Appellate repairing and painting old and used cylinders cannot claim that they were selling paint separately: Prima facie for waiver not made out.

  • STO 2012 CESTAT 24
  • Valuation: Value loaded on the basis of Circular issued by Commissioner of Customs (Imports) without any evidence of contemporaneous imports at such price rightly set aside by Commissioner (Appeals): Department’s appeal dismissed.

  • STO 2012 CESTAT 21
  • Valuation: Reimbursement of expenses shall form part of assessable value.

  • STO 2011 CESTAT 287
  • Demand: Stay: Non speaking order passed: Pre deposit condition waived: Matter remanded back.

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