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Speaker Siddharth Srivastava – Advocate SKS Associates- Indirect Tax Consultants & Solicitors Address: 431/D-22, II Floor, Chattarpur Hills, New Delhi ,110074 Contact: 011-647-111-00 ; 9560111577 E- Mail: siddharth.srivastava@sksassociates.in mail@sksassociates.in.
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Speaker Siddharth Srivastava – Advocate SKS Associates- Indirect Tax Consultants & Solicitors Address: 431/D-22, II Floor, Chattarpur Hills, New Delhi ,110074 Contact: 011-647-111-00 ; 9560111577 E- Mail: siddharth.srivastava@sksassociates.in mail@sksassociates.in VALUATION UNDER EXCISE & SERVICE TAX CHANGING TRENDS & BUSINESS IMPACT “Your values become your destiny” - Mahatma Gandhi
Valuation Concepts __________________________________________ • Historical Background under Central Excise • Pre 1975 Price of goods sold / capable of being sold • 1.10.1975 to 30.6.2000 Normal price in wholesale trade • 1.7.2000 onwards Transaction value • Historical Background under Service tax • Till 15.07.2001 Section 67 contained different provisions for different taxable services • 16.07.2001 to 17.04.2006 Gross amount charged • From 18.04.2006 - Gross amount charged • - Ascertainable consideration in monetary & non-monetary form • - As per Valuation Rules where consideration not ascertainable
PRESENTED BY IN ASSOCIATION WITH For any details & inquiries: SKS Associates- Indirect Tax Consultants & Solicitors Address: 431/D-22, II Floor, Chattarpur Hills, New Delhi ,110074 Contact: 9560111577 E- Mail: siddharth.srivastava@sksassociates.in