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1. Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the...

2. 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...

3. Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or...

4. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

5. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

6. Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

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

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

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

10. The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable...

11. Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

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

13. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

14. Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

15. Activities of the appellants fall under the category of ‘construction of residential complex service’ and such services become taxable only after 1-7-2010 - AT