Works contract service - supply and installation of 'Electronic ...

Court Rules Goods Value Must Be Deducted from Gross Value in Works Contract for Service Tax; Stay Granted.

June 20, 2013

Case Laws Service Tax AT

Works contract service - supply and installation of 'Electronic Security and Safety Systems' - value of goods supplied to be reduced from gross value - stay granted - AT

View Source

← Previous Next →

Works contract service - supply and installation of 'Electronic ...

Court Rules Goods Value Must Be Deducted from Gross Value in Works Contract for Service Tax; Stay Granted.

June 20, 2013

Case Laws Service Tax AT

You may also like:

Works Contract Service - considering the provisions of Rule 2A ibid applicable to valuation of ‘works contract service’, as the appellant has admittedly paid service tax...

AT considered the determination of gross amount for service tax u/r Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Issue was inclusion of...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service -...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

Quick Updates: