Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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 installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
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 installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
