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1. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

2. Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007...

3. Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

4. Works contract Service - Turnkey contract - appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that...

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

6. The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

7. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

8. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

9. Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

10. Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has...

11. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

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

13. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

14. Consumption of goods by service provider during the provision of the service does not automatically convert the service into work contract. - Even consultancy service...

15. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...