when it is include in av or when chargeable under service tax
mohd hafeez (CA FINAL STUDENT) (88 Points)
01 January 2016when it is include in av or when chargeable under service tax
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 03 January 2016
Central excise duty is restricted to the point upto stage of removal either at factory gate or depot or cusotmer premises. All incomes after that maybe liable for only service tax ( if only labour) or CST/ VAT + ST, if works contract.
Therefore after sales service with consideration is not a part of value for excise or CST/ VAT.