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1. Works contract services - lift irrigation schemes - lift irrigation schemes are within the socope of Notification No. 41/2009-S.T. - strong prima facie case in favour...

2. Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project,...

3. Input tax credit - GST paid on replacement of existing lift/ elevator at its own premises - When any person speaks of such a building, he also includes the lifts as an...

4. Classification of project - Difference between irrigation project and water supply project - movement and lifting of water from one point to another cannot be called an...

5. Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a...

6. Turnkey contract - Erection Commissioning or Installation Services or under Commercial and Industrial Construction Services - Contract for providing and laying spiral...

7. Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the...

8. Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

9. Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the...

10. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

11. Sale of goods in the SEZ - works contract - Appellate authority has failed to appreciate the fact that it is not possible to abide by sub-rule (2A) of rule 42 of the...

12. Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but...

13. Input Tax Credit - lift installation charges paid to Fujitec - credit booked as Capital expenditure in their books without availing the depreciation on 18% GST charged...

14. TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to...

15. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...