Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Construction of residential complex services cannot be liable to ...


Residential Complex Construction Services Exempt from Service Tax Pre-June 2007 if VAT Paid on Works Contract Activity.

December 10, 2013

Case Laws     Service Tax     AT

Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

View Source

 


 

You may also like:

  1. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  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. 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...

  4. The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

  5. 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...

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

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

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

  9. Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under...

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

  11. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

  12. Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or...

  13. The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

  14. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

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

 

Quick Updates:Latest Updates