Constitutional validity - Levy of the service tax on the works ...

Court Upholds Service Tax on Works Contracts, Ready-Mix Concrete; Applies Only to Service Component of Composite Contracts.

January 30, 2014

Case Laws Service Tax HC

Constitutional validity - Levy of the service tax on the works contract and Ready-mix Concrete - The provisions clearly relate only to the service component of the composite contracts - decided in favor of revenue - HC

View Source

← Previous Next →

Constitutional validity - Levy of the service tax on the works ...

Court Upholds Service Tax on Works Contracts, Ready-Mix Concrete; Applies Only to Service Component of Composite Contracts.

January 30, 2014

Case Laws Service Tax HC

You may also like:

Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...

Manufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - contract between the parties was to supply ready...

Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in...

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...

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...

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...

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

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

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

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and...

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...

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

The summary covers the classification of services as works contract services or construction of residential complex service, valuation of services, inclusion of land...

Quick Updates: