Home Highlights February 2014 Year 2014 This

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1. Exemption from service tax - construction of railway lines for private parties and construction of private roads - the term “railways” includes any form of railways in...

2. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

3. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

4. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

5. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

6. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

7. Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries...

8. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 198 defines various terms

9. THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.

10. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

11. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

12. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

13. Allowability of deduction u/s 36(1)(viii) - specified entity being the cooperative bank - The term “long term finance” has been defined under clause (h) to mean any loan...

14. Classification of goods - rate of tax - construction of rail infrastructure for providing Railways siding - there is no stipulation in the said entry claimed for...

15. Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in...