![Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Excess-Freight-Excess-Freight-Collected-From-Customers-Customers-taxscan.jpg "Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]")
Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excess freight collected from customers is not...
![Inclusion of Subsidy Amount in Transaction Value in Terms of Section 4(3)(d) of Central Excise Act is a matter of Interpretation of Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Subsidy-Amount-Transaction-Value-Central-Excise-Act-Central-Excise-Central-Excise-Act-is-a-matter-of-Interpretation-of-Law-Interpretation-of-Law-Law-CESTAT-taxscan.jpg "Inclusion of Subsidy Amount in Transaction Value in Terms of Section 4(3)(d) of Central Excise Act is a matter of Interpretation of Law: CESTAT [Read Order]")
![Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Subsidy-State-Government-Sales-Tax-Challan-Transaction-Value-Central-Excise-Duty-levy-of-Central-Excise-Duty-Central-Excise-Act-CESTAT-Excise-Customs-Service-Tax-Taxscan-.jpg "Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]")
![Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Business-Model-Transaction-Value-Customs-Act-CESTAT-taxscan.jpeg "Change in Business Model shall not be a Reason for Rejecting Transaction Value under Customs Act: CESTAT [Read Order]")
![Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Invoice-Manufacturer-Transaction-Value-Revaluation-Investigation-Evidence-CESTAT-taxscan.jpg "Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]")
![Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Transaction-Value-Foreign-Supplier-CESTAT-Taxscan.jpeg "Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]")
Land Development does not constitute Sale, Taxable at Transaction Value actually Paid: AAR [Read Order]
The Authority on Advance Rulings (AAR) in Karnataka held that land development does not constitute a sale and is hence taxable at the transaction value actually paid of payable of the service as under...
![Land Development does not constitute Sale, Taxable at Transaction Value actually Paid: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Land-Development-GST-AAR-Taxscan.jpg "Land Development does not constitute Sale, Taxable at Transaction Value actually Paid: AAR [Read Order]")
Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that royalty and license fees are not addable to the transaction value of imported parts and components. ...
![Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Royalty-and-License-Fees-Transaction-Value-customs-and-excise-royalty-on-imported-parts-license-fees-on-importedparts-taxscan.jpg "Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]")
Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the cost of corrugated boxes supplied free of cost by buyers is includible in transaction value of...
![Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cost-of-Corrugated-Boxes-supplied-Transaction-Value-of-metal-container-Transaction-Value-CESTAT-metal-container-Corrugated-Boxes-taxscan.jpg "Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]")
![Post- Sale Discounts cannot be Deducted from Transaction Value under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Post-Sale-Discounts-Taxscan.jpg "Post- Sale Discounts cannot be Deducted from Transaction Value under GST: AAR [Read Order]")
![Measure of Levy of Tax won’t be controlled by Nature of Levy: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Measure of Levy of Tax won’t be controlled by Nature of Levy: Supreme Court [Read Judgment]")