labaour 6,,23,51,872/-
• Packing charges 55,72,914/-
• Testing charges 1,20,11,512/-
7,99,36,299/-
The direct costs ... part of "gold
metal cost" and not "making charges
charges
Loss of gold 10,87,26,931 To be considered as part
recovery of duty short paid on account of non-inclusion of testing charges in the value of Transformers though collected from the customers by issuing ... various additional quality tests, through third parties equipped with necessary testing equipments and instruments. The cost of these tests were recovered from the customers separately
Bang)
11 Online Information and Data Base Access Services Charges paid for accessing purchase orders, schedules and other related
information from customers The said input ... Technical Testing and Analysis Services Testing charges incurred for material and measuring instrument This is a valid input service by definition and also covered
Mehrangarh Museum Trust, Jodhpur vs Department Of Income Tax on 15 March, 2016
IN THE
calculate energy charges;
iii. Denial of road transportation cost - at the plant-end and at the
mine-end;
iv. Denial of Liaising charges;
v. Denial ... Transit and handling losses;
vi. Denial of Third party coal testing charges; and
vii. Non-Payment of Capacity Charges for the period from
Embroidery charges of Rs.19,60,540/-
were shown paid to ten parties above Rs. 1 lacs each; and (iii)
Finishing & Washing charges ... erred in holding that "the Lab testing charges are also
fully in house and hence there is no liability of TDS" thereby deleting
relation to the smooth functioning of the production unit.
18.
Testing Charges
Testing of water, raw materials and finished products.
The raw materials have ... tested for the quality before usage. The finished goods have to be tested to check whether they meet the international standards with regards to physical
demand notice, it is apparent that the same refers to the testing charges received by the respondent in convertible foreign currency in respect of services ... advises his client or audits his account. Similarly, a cost accountant charges his client for advise as well as doing his work of costing
paid to the service providers under various categories namely Technical and Testing Services, Custom House Agent Services, Technical Inspection and Certification Services. The claims were ... weighment, Sampling Container, Stuffing Analysis, Supervision Charges sampling and dispatch, Additional Testing Charges are not specified services for allowing such exemption and refund. The Commissioner
conduct the said test on cylinders before filling the gases. The Revenue has sought to add the test charges so recovered in respect ... case also. Hydraulic test conducted in respect of tonners/cylinders has no connection with the manufacture of caustic soda etc. Testing charges, are received from
