Construction of Complex Service u/s 65 (105) (zzzh) and Taxable ...

Service Tax Law: Residential Units in Complexes Still Classified as Taxable Services u/ss 65(105)(zzzh) & 65(91a.

August 12, 2013

Case Laws Service Tax AT

Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – The fact that individual residential units were for residential use of the purchaser cannot take the complex outside the definition - Any interpretation to the contrary will make the entry otiose. - AT

View Source

← Previous Next →

Construction of Complex Service u/s 65 (105) (zzzh) and Taxable ...

Service Tax Law: Residential Units in Complexes Still Classified as Taxable Services u/ss 65(105)(zzzh) & 65(91a.

August 12, 2013

Case Laws Service Tax AT

You may also like:

Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

Refund of Service Tax - Service Tax paid for construction of residential complex - because of availability of 13 floors, learned Commissioner (Appeals) had failed to...

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...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under...

Appellant provided services to SEZ units as sub-contractor, not liable to service tax as services wholly consumed by SEZ units. Location of service provider irrelevant...

Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services...

Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

Quick Updates: