Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Valuation under Supply & Apply Contract

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 406
  • Subscribe to this entry
  • Print
  • Report this post



Central Excise – Valuation under ‘Supply and Apply Contract’ - appellant was undertaking job work of painting by engaging various contractors on Supply and Apply contracts - clearances adopting valuation Section 4 of the CEA, 1944 by resorting to Rule 8 of Central Excise Valuation Rules, 2000 - Department contentions that the valuations should be under Rule 11 – demand of differential duty

HELD - the value adopted by the appellants under Rule 8 of the Central Excise Valuation, 2000 was not in order - since the application of paint contains labour costs, the assessable value is to be determined under Rule 11 only after deduction of the value of labour component from the total value for supply and apply - since the sale of product viz. paint is linked to the application part of the paint at the customer’s site, the application is in relation to the goods and therefore, except the value of the labour component for application no other component can be deductible from the sale value for arriving at assessable value - demands of duty and interest liability confirmed – appeal dismissed

Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Tuesday, 25 September 2018

Like us on facebook

Twitter Feed

ConsultC Webcast on RERA and GST affecting Real Estate. My session on GST starts after 110 min https://t.co/JZH4AfK9HC https://t.co/JZH4AfK9HC
ConsultC Request friends to support the cause and attend the event. Link to Donate - https://t.co/aobXWS4dYS Link to get do… https://t.co/Rou4qE2KRv


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.