Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Page of 4809
Press 'Enter' after typing page number.
6181 to 6200 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Where a single contract separately itemises remuneration for Clearing & Forwarding (C&F) services and transportation, the services are distinct; transportation qualifies as Goods Transport Agency (GTA) services and attracts reverse charge liability on the service recipient. Applying statutory scheme and Service Tax Rules, Rule 2(1)(d)(d), transportation charges expressly stated for GTA cannot be included in the assessable value of C&F services to avoid double taxation. The tribunal applied prior authorities and administrative instructions and set aside the demand, holding that separately charged GTA consideration is outside C&F taxable value.
Where a single contract separately itemises remuneration for Clearing & Forwarding (C&F) services and transportation, the services are distinct; transportation qualifies as Goods Transport Agency (GTA) services and attracts reverse charge liability on the service recipient. Applying statutory scheme and Service Tax Rules, Rule 2(1)(d)(d), transportation charges expressly stated for GTA cannot be included in the assessable value of C&F services to avoid double taxation. The tribunal applied prior authorities and administrative instructions and set aside the demand, holding that separately charged GTA consideration is outside C&F taxable value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
