Construction residential complex - if the contract involves ...

Residential Complex Construction Involving Property Transfer Taxed as Goods Sale; Eligible for Works Contract Benefits Under Service Tax.

April 17, 2014

Case Laws Service Tax AT

Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as works contract - benefit of composition scheme allowed - AT

View Source

← Previous Next →

Construction residential complex - if the contract involves ...

Residential Complex Construction Involving Property Transfer Taxed as Goods Sale; Eligible for Works Contract Benefits Under Service Tax.

April 17, 2014

Case Laws Service Tax AT

You may also like:

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

Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex...

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...

The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

Construction of residential complex services - after such construction the ultimate owner receives such property for his personal use, then such activity would not be...

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

Exemption u/s 54 - sale of residential property OR vacant land with malba - From the Clause of collaboration agreement, it can be seen that what was transferred / handed...

Assessee utilized long-term capital gain from sale of immovable property for purchase of new residential property within permissible time period. Purchase consideration...

Capital gain computation - cost of acquisition of the immovable property - The deduction on account of cost of acquisition is to be allowed with reference to the...

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under...

The High Court examined whether the assessee had constructed a residential house on agricultural land within the stipulated three-year period from the date of transfer...

Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

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

Quick Updates: