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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Commercial and Industrial Construction Servcie - Revenue’s ...

Case Laws     Service Tax

September 14, 2013

Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial Construction could not be accepted - stay granted - AT

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  1. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

  2. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  3. Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.

  4. The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be...

  5. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

  6. Commercial or Industrial Construction Service - Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. - stay granted in full - AT

  7. Industrial or Commercial Construction Service - construction of the guest house - It is not used for commercial occupation of any guests other than the employees of...

  8. Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity...

  9. Benefit of abatement - commercial and industrial construction services - the site clearance and excavation is an incidental and ancillary to civil work - the service is...

  10. Repair, alteration, renovation or restoration service - Commercial or Industrial Construction - If the contracts were entered into prior to 01/06/2007, they would be...

  11. Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the...

  12. Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or Industrial Construction Services’ is not sustainable.

  13. Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the...

  14. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

  15. Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of...

 

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