Daily Archives: October 21, 2015

Free supplies not part of Gross Amount Charged : CESTAT NEW DELHI BENCH

By | October 21, 2015

Whether the value of the material supplied by the recipient of the taxable service free of cost (viz. “free supplies”) should be included, for availing the benefit of abatement under Notification No. 15/2004-ST, dated 10.09.2004 as amended/substituted ? Held Value of goods and materials supplied free of cost by a service recipient to provider of… Read More »

Cutting lengthy conveyor belt into smaller sizes is not manufacture

By | October 21, 2015

Facts of the Case Assessee was buying conveyor belting in endless length and cutting same into required sizes Issue : Department argued that said process amounted to manufacture and demanded duty – Tribunal held that conveyor belting is material used in construction of conveyors and like fabrics and other materials, belting comes in endless length… Read More »

Advance received to do job work not to be held as income if wrongly shown as transportation charges in TDS certificate

By | October 21, 2015

Facts of the case :- Assessee entered into an agreement with one ‘B’ to do job work for ‘B’ . Under said agreement, ‘B’ provided adjustable advances/deposits of Rs. 34 lakhs to assessee towards cost of plant and machinery and reimbursement for construction of factory shed, etc. . Initially in TDS certificate, ‘B’ showed nature… Read More »