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Service Tax Valuation

Service Tax Valuation

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.

  • STO 2010 CESTAT 755
  • Service Tax: Erection, Commissioning and Installation Service: Notification No.19/2003-ST dated 21.8.2003: Notification No. 01/2006-CE dated 01.03.2006: Gross amount charged from the recipient of the services : Remand : The adjudicating authority has not given any findings as regards the plea raised by the appellant regarding the submission of Sales Tax and VAT returns and discharge of Sales Tax and VAT on the value of materials consumed during the providing of services. Since the issue requires factual verification of the records set aside the impugned order (para 8,9) 

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