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

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

3. 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...

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

5. 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...

6. Service tax liability on promoters / builder / developer prior to 01.06.2010 in respect of construction of residential complex - CBEC has clarified that, the period...

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. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

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

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

11. Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service...

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

13. 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...

14. CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of...

15. 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...